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The Board of Trustees Community Action Derby Limited 4 Charnwood Street Derby DE1 2GT

T H E M I L L S , C A N A L S T R E E T , D E R B Y D E 1 2 R J T : 0 1 3 3 2 3 6 5 8 5 5 F : 0 1 3 3 2 2 9 1 2 9 4 E : E N Q U I R I E S @ B A T E S W E S T O N . C O . U K W : W W W . B A T E S W E S T O N . C O . U K

WT\AM\C591\AUDIT.46

13 December 2023

Dear Sirs

Community Action Derby Limited Financial Statements for the Year Ended 31 March 2023

The Financial Statements have been completed following our meeting and include all the final adjustments as we discussed but if there are any further points requiring clarification please do not hesitate to contact me.

The documents required to be formally signed and dated are detailed in the table below and follow on from this letter. By e-signing this combined document through the portal, you are confirming your acceptance, approval and formal sign off for each of the following individual documents without exception:

Document Accounts for board approval Accounts for Registrar Management Report of the Auditors Incorporating the Management letter and Letter of Representation Corporation Tax return CT600

Post Balance Sheet and Post Audit Information

The directors and the auditors are required to consider, and take account of if applicable, all events up to the date of signing of the financial statements and auditors’ report respectively that may need reflecting in the financial statements. Accordingly, under ISA 560 Bates Weston Audit Ltd require sight of the latest management accounts and minutes or correspondence that may be relevant to our audit.

Bates Weston is the trading name of Bates Weston LLP, a Limited Liability Partnership. Registered No. OC361828 England and Wales. Registered Office: The Mills, Canal Street, Derby DE1 2RJ. A full list of members can be found at the office. Regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Community Action Derby Limited

13 December 2023

Company Taxation

In due course a copy of the Financial Statements and CT600 will be forwarded to HM Revenue & Customs (“HMRC”) together with our notes and computations. The Corporation Tax Return indicates that there is no Corporation Tax liability.

Finally it is now appropriate to bring our charges up to date and accordingly I send our invoices for your kind attention.

We regret that final certified accounts cannot be released or filed at Companies House until Bates Weston Audit Ltd have received all the signed documentation including such post balance sheet information they consider adequate for our audit opinion.

Delay in returning all the documents above may involve extra audit work and consequently further fees.

Yours sincerely

Wayne Thomas For and on behalf of Bates Weston LLP

Encs

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Registered number: 02994798 Charity number: 1043482

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

	Page
Reference and administrative details of the Charity, its Trustees and advisers	1
Trustees' report	2 - 6
Trustees' responsibilities statement	7
Independent auditors' report on the financial statements	8 - 10
Statement of financial activities	11
Balance sheet	12
Statement of cash flows	13
Notes to the financial statements	14 - 31

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees	J Smale
	R Shaikh (resigned 5 October 2022)
	R G Khumalo
	M T Mudzamiri (resigned 11 April 2022)
	R Manship (resigned 24 April 2023)
	P J Rickerby (resigned 5 November 2022)
	M Vernon
	M Newey
	S Walia
	R Dale
	I Baqui
	C Wright (resigned 19 September 2023)
	G Sweeney
	H Latham (resigned 1 November 2022)
	A Afzal
	S Martin (appointed 5 October 2022)
	C Stewart (appointed 5 October 2022)
	B Rhule (appointed 5 October 2022)
	S Barradell (appointed 19 September 2023)
Company registered number 02994798 Charity registered number 1043482 Registered office 30 Charnwood Street Derby DE1 2GU Observers N Peatfield D Lind Company secretary Kim Harper Chief executive officer Kim Harper Independent auditors Bates Weston Audit Ltd Statutory Auditors Chartered Accountants The Mills Canal Street Derby DE1 2RJ Bankers Lloyds Bank 31-33 St Peters Street Derby DE1 2AA

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

CHARITABLE OBJECTS

Our charitable objects are:

To promote any charitable purposes for the benefit of the community in the city of Derby and neighbourhood and, in particular, the advancement of education, the furtherance of health and the relief of poverty, distress and sickness;
To promote and organise co-operation in the achievement of the above purposes;
The provision, maintenance or improvement of a public park or other amenity in the vicinity of a landfill site, where it is for the protection of the environment.

PUBLIC BENEFIT

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the organisation’s aims and objectives and in planning activities, and have complied with the Charities Act 2011.

Our main beneficiaries are voluntary, community and social enterprise (VCSE) organisations and, indirectly, their beneficiaries. Some of our activities also directly benefit individuals such as those engaging with our employability projects, social prescribing link workers or those using the Volunteer Centre service to find volunteering.

All our charitable activities deliver against 5 main strategic aims which are:

To identify the needs of the VCSE sector and use this information to facilitate change
To build the capacity of VCSE groups to be more effective
To empower the sector to work together better
To ensure policy decisions are informed by the VCSE sector’s views
To ensure accountable representation of the sector in the city

Through our wide VCSE sector membership we are able to engage, bring together and facilitate meaningful communication with diverse groups, to identify their needs and those of their beneficiaries. The organisations uses this information to bring about positive change, for individuals and communities in Derby and beyond. The public benefits that flow from our charitable objects, strategic aims and activities include:

identifying priorities and needs within communities, then working with VCSE organisations to build capacity, supporting the development of new groups and services, securing additional resources, or increasing the quantity or quality of activities or support available. This leads in turn to improvements in beneficiaries’ physical and emotional well-being and quality of life, as well as more resilient and cohesive communities.
By ensuring the voices and views of diverse VCSE organisations are heard by policy makers, better decisions are made and better-quality public services are developed and delivered which more effectively meet the physical, emotional, social and spiritual needs of all sectors of the community.
By encouraging the VCSE sector to work better together, and facilitating collaboration, resources are used more effectively, and learning and skills are shared resulting in better, more joined-up delivery of services to beneficiaries. The need and potential for partnership working has never been more evident, working together to tackle the challenges presented by the current cost of living crisis.
We also deliver services which directly improve the wellbeing, skills, life chances and quality of life of individuals by involving them in positive community activities. We do this by connecting them with support, social activities, training, advice, or opportunities to participate in formal or informal volunteering. The volunteers and those that participate add value and capacity to the voluntary and community sector and the communities of geography and interest that they are operating within.

Our activities during the year 2022/2023 are described in the report below. The public benefits identified above are evidenced through:

Reports on performance and levels of service, which detail the number and nature of interventions and the

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COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

outcomes arising from this.

Feedback from those who use our services, including case studies, evaluation of personal benefits/outcomes and quality of service.
Feedback from VCSE organisations on the difference that our interventions have made to their service delivery, outcomes and the difference made to local communities.

We have not identified any private benefits other than those incidental to the furtherance of our charitable purposes. Nor have we identified any harm arising from our purposes.

ACTIVITES AND ACHIEVEMENTS DURING THE YEAR

CA has operated during the year supporting the sector and Derby’s communities. The focus has been on recovery and working with the VCSE to attract investment and resource for its communities, whilst planning for the longer term and sustainability.

1. Community Response

The fundamental approach has not changed.

To work in partnership with its members, a wide range of VCSE partners across the city and county, Derby City Council, Health and other public sector colleagues across the city, to ensure a coordinated and integrated response across all sectors that supports communities in Derby.
In developing programmes and approaches, planning for the long term, building resilience that will support post-pandemic recovery, and support communities in the cost of living crisis.

CA has continued to take an inclusive approach, encouraging partnerships. It has continued to lead in supporting Derby’s community with a coordinated cost of living approach, hosting a dedicated web page as well as phone line to draw referrals and partners together to meet community need. It has supported locally based partnerships and resources to those in need of check in and chat, foodbank access or advice and guidance.

2. Alliance Development

The organisation has continued to focus on partnerships and supported the sector and partners to work together to achieve good outcomes in Derby. The Alliances and forums that have emerged based on local need, information and community continue to grow and explore collaboration opportunities, promoting positive working toward shared outcomes and goals and include

Faith Forum/ Alliance
Food 4 Thought (Food Network Alliance) – now independent organisation
Information and Advice Alliance
Youth Alliance

3. Building the capacity of VCSE organisations

VCSE organisations of all sizes continue to grapple with the impact of the pandemic and now the continuing cost of living crisis. CA has supported.

112 organisations with one-to-one support on a range of subjects including governance, advice and support.
Organised partnerships, networks and events that the sector and statutory colleagues were able to access and form partnerships, collaborations or received information pertinent to them. These were attended by 147 separate organisations.
Managing and supporting the sector to access small grants has continued in year and one example of this work is – The Warm Welcome Expression of Interest, this was supported by CA and funded 61 locally based assets, which received funding totalling £237,000 to support over 32,000 individuals with a hot drink

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COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

and food in their communities.

Maintained its directory, website and a significant social media presence distilling news, information, and guidance. Developing a Cost of Living approach, with support for organisations and Derby’s community, receiving around 30,000 hits per month. At year end CA had 2808 followers on twitter and the Facebook page has approaching over 2000 followers.
Delivering two Volunteer Action Pass (VAP) courses. The training package for volunteers currently has six core modules for volunteers to complete - including Volunteer Know How, Customer Service, Communication & Conflict Resolution, Equality, Diversity & GDPR, Safeguarding, Disability Awareness and First Aid. The training is free to access for volunteers and delivered with partners from the voluntary, community and public sector, the aim is to upskill and empower volunteers by providing a quality training package that can be applied to any voluntary or paid role.

4. Health Support

Social Prescribing Link Workers

CA receive NHS grant funding via Derby City North Primary Care Network and Derby City South Primary Care Network to employ and manage a team of 11 Social Prescribing Link Workers. These roles support a caseload of patients with non-clinical needs referred by the PCN, connecting them with community-based support and activities which benefit their health and wellbeing.

5. Wider Strategic Projects

Community Action also played a wider strategic role as an active member of various statutory partnerships Derbyshire wide and within the city. It has been active in the city’s strategic partnership structures and boards – developing policy and approaches with statutory partners and our community members via supported partnerships including the Stronger Communities Board and Derby Health Inequalities partnership.

The charity also supported, was involved with or managed a number of regional, sub-regional and local projects and initiatives:

Sector lead for an innovation pilot and Mental Health Collaboration via the National Health Service England (NHSE) mental Health transformation and collaborations
Continuing development and Co - lead for Derby Health Inequality Partnership (DHIP) working closely with Public Health and communities to ensure community voices in Derby are heard and driving service planning to reduce inequality. DHIP is a group of professionals and community leaders who have come together to improve the health inequalities within Derby.
Working proactively with the Integrated Care System and Place Alliances. CA are active participants in the VCSE Alliance, which will be a statutory part of the ICS Board delivery and recognises the significant role the sector has to play in stronger communities and prevention.

HOW HAVE OUR ACTIVITIES DURING THE YEAR CONTRIBUTED TO OUR 5 STRATEGIC AIMS?

Our activities have continued to sit within our organisation’s long term strategic aims, which are:

(i) To identify the needs of the VCSE sector and use this information to facilitate change

Through our connections with a wide range of local VCSE organisations (over 1,300 groups on our current database and more than 900 members. CA has delivered events, training, resources, and its survey to ascertain the needs of the sector and to enable it to plan its provision to meet these needs. It has worked proactively with its partners and is working with a wide range of community groups, and venues, faith groups, and community leaders, to make sure that the needs of those who were most vulnerable, most affected by preexisting inequalities, and most at risk, were explored and met in ways that were appropriate and effective.

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

(ii) To build the capacity of VCSE groups to be more effective

Support to front line groups and organisations has continued, advice, information, direct support and resources have been secured or delivered to meet VCSE needs. Demand continues to grow for support and levels of need impacting on the sector are increasing. By continuing to offer information and support, including the dissemination of additional resources, be these via grants or contracts CA has been actively investing to support our locally based VCSE

(iii) To empower the sector to work together better

We continue to take a partnership based approach, building alliances within and across sectors to enable a robust and comprehensive collective strategy to be developed in Derby, the sector working together has enabled innovative solutions and partnerships to develop to meet identified priorities and needs.

(iv) To ensure policy decisions are informed by the VCSE sector’s views

CA continues to have excellent and far reaching relationships between the VCSE in the city and its public sector partners. We are involved with broad agendas such as social prescribing as both a local host and strategic partner, ensuring informed grassroots intelligence is used to influence locally and (though our wider partnerships and projects) regional and national policy.

(v) To ensure accountable representation of the sector in the city

Our VCSE Alliance model is embedded within the emerging local strategic partnership structures in Derby City, engaging a wide and diverse of VCSE organisations. We continue to work similarly to embed the VCSE in the city within the new health structures as an equal partner.

FUTURE PLANS

Moving forward from a pandemic focused response CA has been working to extend its reach to a sector that was still reopening, responding to the cost-of-living crisis, and aiming to ensure that the sector is able to access funds, resources and partnerships that will support its work.

To respond to member’s needs, CA will continue to prioritise funding news, information, and support, as well as the grants and collective partnership and resource opportunities that it has been able to support the sector to access.

The volunteer brokerage and reach will be essential to sustain, investing in team Kinetic and building on links to business to support corporate and social responsibility agendas.

The sector highly values events, and so organising regular face to face and networking opportunities for the sector in Derby will continue to be a priority.

A new CRM system is being investigated and the organisation is keen to ensure that it maximises intelligence and insight to support members and the breadth of work it undertakes in the coming year.

The organisation will continue to work with and support the sector to engage with statutory bodies, to provide and enhance sector and community voice in strategic and service delivery planning,

FINANCIAL REVIEW

The charity’s income, expenditure and activities further increased during the year, largely supporting Derby City Council in the delivery of various projects as a result of the cost-of-living crisis. The holiday activities funding has

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

increased by a further £300k compared to the previous financial year. We also have a new project relating to the wellbeing of Derby residents which is funded by the NHS with an income of just over half a million for the year. We also continued acting as the coordinating body and grant holder for a number of partnerships and alliances of organisations working together to ensure a robust and joined-up delivery of services to the sector.

Principle funding sources

Income during the year increased compared with the previous year from £2,527,152 to £3,887,912. This included ongoing funding from Derby & Derbyshire CCG for our infrastructure support work as well as new contracts with the NHS for the Derby Wellbeing project and various new projects funded by Derby City Council to support the cost of living crisis across the city.

How expenditure has supported the key objectives of the charity

Expenditure for charitable activities likewise increased significantly from £2,463,681 in the previous year to £3,752,599. The cost of staffing to deliver charitable objectives remains the largest expenditure item with staffing costs of £893,040 and bought in labour costs of £136,023, totalling £1,029,063, which represents 27% of total expenditure. £2,370,590 was paid out directly to other voluntary and community organisations either as small grants funds or to support their activities as delivery partners in programmes and activities for which the Community Action was the lead coordinating body.

Investment powers, policy and performance

The trustees’ investment powers are governed by the Memorandum and Articles of Association, which permits the charity’s funds to be invested in, or on such investments, securities or property as may be thought fit. The main assets of the charity are the two properties on Charnwood Street. The charities operations are mainly delivered from the City Centre Hub at Shot Tower and No 31 Charnwood street, with the administrative functions run from No 30 Charnwood Street.

Policy on financial reserves

It is the considered view of the trustees that it is necessary and in the best interests of the charity to maintain a fund of free, unrestricted reserves at a level sufficient to enable the organisation in the short term to maintain ongoing services and enable financial commitments to be fulfilled. The level of reserves is reviewed and agreed by the trustees annually. We keep free reserves of between 3 and 6 months running costs.

Disclosure of information to auditors

Each of the persons who are Trustees at the time of when this Trustees' report is approved has confirmed that:

So far as that Trustee is aware, there is no relevant audit information of which the charitable company's auditors are unaware.
Trustees have taken all steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................

R G Khumalo

................................................ M Newey

Date:

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COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023

The Trustees (who are also the directors of the Charity 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 . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on its behalf by:

................................................ R G Khumalo (Chair of Trustees) Date:

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY ACTION DERBY LTD

Opinion

We have audited the financial statements of Community Action Derby Ltd (the 'charity') for the year ended 31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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(A company limited by guarantee)

COMMUNITY ACTION DERBY LTD

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY ACTION DERBY LTD (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
the Trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic report.

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Charity and industry in which it operates, we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and Charities Act 2011. Audit procedures performed by the engagement team included:

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY ACTION DERBY LTD (CONTINUED)

Enquiry of management, those charged with governance around actual and potential litigation and claims;
Reviewing minutes of meetings of those charged with governance;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Wayne Thomas ACA (Senior Statutory Auditor)

for and on behalf of

Bates Weston Audit Ltd

Statutory Auditors Chartered Accountants The Mills Canal Street Derby DE1 2RJ

Date:

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

Note Income from: Grants and donations 3 Other trading activities 4 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/income before net gains on investments Net gains on investments Net (expenditure)/income Transfers between funds 16 Net movement in funds before other recognised gains Other recognised gains: Gains on revaluation of fixed assets Actuarial gains/(losses) on defined benefit pension schemes Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2023 £ - 5,250 5,250 348,471 348,471 (343,221) - (343,221) 433,181 89,960 - 273 90,233 809,543 90,233 899,776	Restricted funds 2023 £ 3,882,662 - 3,882,662 3,404,128 3,404,128 478,534 - 478,534 (433,181) 45,353 - - 45,353 791,234 45,353 836,587	Total funds 2023 £ 3,882,662 5,250 3,887,912 3,752,599 3,752,599 135,313 - 135,313 - 135,313 - 273 135,586 1,600,777 135,586 1,736,363	Total funds 2022 £ 2,504,084 23,068
				2,527,152
				2,463,681
				2,463,681
				63,471 56,419
				119,890 -
				119,890 299,500 34,367
				453,757
				1,147,020 453,757
				1,600,777

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

The notes on pages 14 to 31 form part of these financial statements.

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COMMUNITY ACTION DERBY LTD (A company limited by guarantee) REGISTERED NUMBER: 02994798

BALANCE SHEET AS AT 31 MARCH 2023

Note Fixed assets Tangible assets 11 Investment property 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 15 Defined benefit pension scheme liability 22 Total net assets Charity funds Restricted funds 16 Unrestricted funds 16 Total funds	240,810 1,174,081 1,414,891 (169,339)	2023 £ 602,841 - 602,841 1,245,552 1,848,393 (101,807) (10,223) 1,736,363 836,587 899,776 1,736,363	88,924 1,154,329 1,243,253 (134,830)	2022 £ 321,436 300,000 621,436 1,108,423 1,729,859 (113,047) (16,035) 1,600,777 791,234 809,543 1,600,777

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:

................................................

R G Khumalo (Chair of Trustees) Date:

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COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities Net cash provided in operating activities Cash flows from investing activities Purchase of tangible fixed assets Proceeds from sale of investment property Net cash provided by investing activities Cash flows from financing activities Repayments of borrowing Net cash used in financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 14 to 31 form part of these financial statements	2023 £ 30,814 - - - (11,062) (11,062) 19,752 1,154,329 1,174,081	2022 £ 172,666 (7,362) 367,026 359,664 (63,385) (63,385) 468,945 685,384 1,154,329

Page 13

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

1. General information

Community Action Derby Limited is a company limited by guarantee not having a share capital. In the event of a winding up of the company every member agrees to contribute such amount as may be required (not exceeding £1) to the Charity's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, for payment of the Charity's debts and liabilities contracted before he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.

2. Accounting policies

2.1 Basis of preparation of financial statements

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 charity meets the definition of a public benefit entity under FRS 102

The accounts have been prepared on the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2 Income

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

Revenue grants are included in the SOFA when receivable, except when the donors specify that they must be used in future accounting periods, in which case they are deferred. Capital grants in relation to specific fixed asset acquisitions are credited to the SOFA when receivable.

Investment income is credited to the SOFA when received. Unrealised and realised gains and losses are included in the SOFA in the period in which the gain or loss is made.

2.3 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs not directly attributed to particular headings have been allocated to activities on a basis consistent with use of the resources. Governance costs are those incurred in connection with the charity’s compliance with constitutional and statutory requirements.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

Page 14

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

2. Accounting policies (continued)

2.4 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Freehold property	-	2.5%
Motor vehicles	-	25 - 33%
Office Equipment	-	10 - 25%

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.

2.5 Investment Properties

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in the SOFA.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount.

2.7 Liabilities

Liabilities and provisions 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.

Page 15

(A company limited by guarantee)

COMMUNITY ACTION DERBY LTD

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

2. Accounting policies (continued)

2.8 Pensions

The charity participates in The Pensions Trust Growth Plan, a multi-employer defined benefits scheme, the assets of which are held separately from those of the charity in an independent administered fund.

Normal contributions are charged to the SOFA in the period in which they are payable to the scheme.

The pension liability is the responsibility of The Pensions Trust which has identified the assets/liabilities of the scheme that are attributable to the charity. The pension surplus/(deficit) is calculated based on the net present value of future deficit payments over a set term which is currently 10 years as required by FRS102.

The unwinding of the discount is treated as an interest expense within the SOFA and gains/losses on re-measurement of the surplus/deficit are shown in the SOFA under other recognised gains and losses.

2.9 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 Charity 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 Charity 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.

The revaluation reserve relates to the revaluation surplus on freehold properties carried at market value.

Page 16

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

3. Income from grants and donations

Donations Grants Contract income Total 2022	Unrestricted funds 2023 £ - - - - 16,357	Restricted funds 2023 £ 124,705 3,650,859 107,098 3,882,662 2,487,727	Total funds 2023 £ 124,705 3,650,859 107,098 3,882,662 2,504,084	Total funds 2022 £ 60,949 2,305,843 137,292
				2,504,084

4. Income from other trading activities

Income from non charitable trading activities

Room hire and general services income Other income Total 2022	Unrestricted funds 2023 £ 5,250 - 5,250 21,568	Restricted funds 2023 £ - - - 1,500	Total funds 2023 £ 5,250 - 5,250 23,068	Total funds 2022 £ 21,568 1,500
				23,068

Page 17

(A company limited by guarantee)

COMMUNITY ACTION DERBY LTD

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

5. Analysis of grants

Core Services. Alliances & Policy Work Total 2022	Grants to Institutions 2023 £ 2,370,590 1,371,369	Total funds 2023 £ 2,370,590 1,371,369	Total funds 2022 £ 1,371,369

Grants have been paid out in order to facilitate the delivery of the Holiday Activity and Food programme (HAF). The aim of the programme was to:

eat more healthily over the school holidays
be more active during the school holidays
take part in engaging and enriching activities which support the development of resilience, character and wellbeing along with their wider educational attainment
be safe and not be socially isolated
have a greater knowledge of health and nutrition
be more engaged with school and other local services

Amounts over £50,000 to institutions have been disclosed individually below: Community One - £166,020

Genius Tuition - £99,889 Peartree Playscheme Derby - £58,359 Premier Education - £74,144 Baby People Ltd - £50,000

6. Analysis of expenditure on charitable activities

Summary by fund type

Core Services, Alliances & Policy Work Contract Delivery Total 2022	Unrestricted funds 2023 £ 348,471 - 348,471 176,882	Restricted funds 2023 £ 3,303,024 101,104 3,404,128 2,286,799	Total 2023 £ 3,651,495 101,104 3,752,599 2,463,681	Total 2022 £ 2,243,963 219,718
				2,463,681

Page 18

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

7. Analysis of expenditure by activities

Core Services, Alliances & Policy Work Contract Delivery Total 2022	Activities undertaken directly 2023 £ 960,086 101,104 1,061,190 847,307	Grant funding of activities 2023 £ 2,370,590 - 2,370,590 1,371,369	Support costs 2023 £ 320,819 - 320,819 245,005	Total funds 2023 £ 3,651,495 101,104 3,752,599 2,463,681	Total funds 2022 £ 2,243,963 219,718
					2,463,681

Analysis of support costs

Staff costs Depreciation Pension interest expense Premises costs Office running costs Central office functions	Total funds 2023 £ 218,280 15,950 303 46,505 39,781 - 320,819	Total funds 2022 £ 130,187 44,529 368 20,254 35,569 14,098
		245,005

Page 19

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

8. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £4,750 ( 2022 - £4,500 ).

9. Staff costs

Wages and salaries Social security costs Contribution to defined contribution pension schemes	2023 £ 770,999 72,972 49,069 893,040	2022 £ 645,610 55,328 28,088

		729,026

The average number of persons employed by the Charity during the year was as follows:

Number of administrative staff Number of management staff	2023 No. 28 3 31	2022 No. 25 3

		28

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and Deputy Chief Executives. The total employment benefits of the key management personnel were £91,867 (2022: £122,525).

10. Trustees' remuneration and expenses

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

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

Page 20

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

11. Tangible fixed assets

Cost or valuation At 1 April 2022 Disposals Transfers between classes At 31 March 2023 Depreciation At 1 April 2022 Charge for the year On disposals At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022	Freehold property £ 315,000 - 300,000 615,000 7,875 7,875 - 15,750 599,250 307,125	Motor vehicles £ 26,558 (17,940) - 8,618 12,247 8,074 (15,294) 5,027 3,591 14,311	Office equipment £ 47,736 - - 47,736 47,736 - - 47,736 - -	Total £ 389,294 (17,940) 300,000 671,354 67,858 15,949 (15,294) 68,513 602,841 321,436

The land and buildings was subject to an independent, professional valuation on 10 May 2022. The valuation was undertaken by Salloway Property Consultants on the basis of open market value in accordance with the Appraisal and Valuation Manual of the Royal Institute of Chartered Surveyors.

The historic cost equivalent of land and buildings at 31 March 2023 is £719,123 (2022: £719,123) with a carrying value of £431,474 (2022: £449,452).

12. Investment property

At 1 April 2022 Transfers between classes At 31 March 2023	£ 300,000 (300,000) -

The investment property previously rented out to a third party is now used by the charity only.

Page 21

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

12. Investment property (continued)

Accordingly, the property has been reclassified to freehold property within tangible fixed assets.

13. Debtors

Due within one year Trade debtors Prepayments and accrued income Creditors: Amounts falling due within one year Bank loans Trade creditors Other taxation and social security Other creditors Accruals and deferred income Deferred income at 1 April 2022 Resources deferred during the year Amounts released from previous periods	2023 £ 230,523 10,287 240,810 2023 £ 12,732 29,909 20,035 7,432 99,231 169,339 2023 £ 85,376 85,735 (85,376) 85,735	2022 £ 86,142 2,782 88,924 2022 £ 12,554 13,235 12,142 6,798 90,101 134,830 2022 £ 219,352 85,376 (219,352) 85,376

14. Creditors: Amounts falling due within one year

Deferred income relates to grant income received where funders had specified conditions on the spend period.

Page 22

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

15. Creditors: Amounts falling due after more than one year

Bank loans

2023	2022
£	£
101,807	113,047

Lloyds Bank Plc hold a 1st legal charge over the freehold and investment properties in relation to the loans disclosed above.

16. Statement of funds

Statement of funds - current year

Unrestricted funds General Funds Pension reserve Fair value reserve Revaluation reserve	Balance at 1 April 2022 £ 741,356 (16,035) 60,769 23,453 809,543	Income £ 5,250 - - - 5,250	Expenditure £ (348,168) (303) - - (348,471)	Transfers in/out £ 427,339 5,842 - - 433,181	Gains/ (Losses) £ - 273 - - 273	Balance at 31 March 2023 £ 825,777 (10,223) 60,769 23,453 899,776

Transfers have been made from the revaluation reserve in respect of Investment properties disposed of during the year. Additionally, transfers have been made to reverse previous impairment of property values within general funds.

							Balance at
	Balance at	1			Transfers	Gains/	31 March
	April 2022		Income	Expenditure	in/out	(Losses)	2023
		£	£	£	£	£	£
Restricted
funds
Core services
inc. policy work	76,442		1,203,751	(722,113)	(92,114)	-	465,966
Capital grants	145,543		-	-	(145,543)	-	-
Other project
delivery	-		-	-	-	-	-

Page 23

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

16. Statement of funds (continued)

Statement of funds - current year (continued)

Food 4 Thought Alliance COVID-19 Food parcels & Staff Support Test and Trace Service Support HAF Project Youth Alliance Social Prescribing CCG Infrastructure/Si gnposting Poverty Commission NASP Health inequalities Household Support Fund CCEP Test & Trace Covid Recovery Fund Total of funds	Balance at 1 April 2022 £ 186,434 - - 139,753 40,657 - 299 85,750 2,951 89,500 12,270 - 11,635 791,234 1,600,777	Income £ 142,930 - - 1,402,266 341,770 243,674 105,866 50,000 97,731 500 256,674 - 37,500 3,882,662 3,887,912	Expenditure £ (282,342) - - (1,462,763) (163,731) (215,575) (71,637) (49,928) (85,204) (80,823) (249,898) - (20,114) (3,404,128) (3,752,599)	Transfers in/out £ - - - (29,394) (31,227) (28,099) (34,528) (9,000) (15,478) (9,177) (18,621) - (20,000) (433,181) -	Gains/ (Losses) £ - - - - - - - - - - - - - - 273	Balance at 31 March 2023 £ 47,022 - - 49,862 187,469 - - 76,822 - - 425 - 9,021
						836,587
						1,736,363

Page 24

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

16. Statement of funds (continued)

Core services inc. policy work is core volunteer support and community sector organisation set up alongside other assistance. This works alongside CCG Infrastructure/Signposting.

The capital grants fund represented funding received in 2007 in relation to the buildings classified within fixed assets. Under the terms of the agreement the properties had to be held without sale for a period of 15 years and so the fund was restricted on that basis. The 15 year period elapsed in December 2022 and accordingly a transfer to unrestricted general funds has been recognised to leave no balance carried forwards on the capital grant fund as at the year end.

Food 4 Thought Alliance funding provides for ongoing support, development and staffing of the Food Alliance over the next 2 years as the Alliance looks to becoming self-sustaining. Funds donated to the Alliance have been carried forward to support the purchase of food supplies in 2021/22.

COVID-19 Food parcels and staff support relates the ongoing provision of emergency food parcels and the related staffing costs of distribution and administration.

Test and Trace Service Support relates to CA’s role within the Derby Community Hub – including staffing and equipment in support of the Good Neighbour scheme.

HAF project - To administer an Expression of Interest process on behalf of the Council to support the Holiday Activity and Food (HAF) programme for Derby city, which is a Department for Education nationwide initiative to support children eligible for free school meals. The Recipient will engage with a wide network of community-based and private organisations, including existing holiday care providers, schools, sports coaching organisations, creative and performing arts providers etc, to facilitate a HAF Programme. The Recipient will use the Grant to provide grants to HAF programme providers, will monitor and quality assure HAF programme placements and provide feedback to the Council against the KPI criteria outlined by the Department for Education.

Youth Alliance - A sub-group of the Stronger Communities Board and is a collaboration of organisations that have been formed to help develop the youth sector and best support young people in Derby City. It is a partnership between several Voluntary, Community and Social Enterprise (VCSE) organisations and is supported by a number of statutory and non-statutory groups. The Alliance is led by the VCSE sector, Community Action Derby hold the vanguard role with representation from several other organisations.

The Social Prescribers (SP) job is to connect patients to other services and organisations that might benefit the patient without involving medical intervention. Each patient is referred through the GP or another referral path. SP' only take on patients over the age of 18 but they can indirectly help younger people if they have carers which have gone through the referral process.

CCG Infrastructure / Signposting - Voluntary and community sector organisations are supported through Volunteer brokerish and management, assistance with policies in order to contribute towards the objectives of Derby and Derbyshire CCG.

Poverty Commission - To provide support to councils towards expenditure lawfully incurred or to be incurred in relation to the mitigation against and management of local outbreaks of coronavirus (COVID19). The specific public health activities that can be funded from the COMF are left to the judgement of LAs in conjunction with their directors of public health.

NASP - The Thriving Communities Development Programme aims to help local voluntary, community and social enterprise (VCSE) groups provide innovative support for communities most impacted by COVID across England. To deliver the regional programme in the Midlands – training and networking opportunities and development support for VCSE organisations. Again this is a contract but

Page 25

(A company limited by guarantee)

COMMUNITY ACTION DERBY LTD

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

16. Statement of funds (continued)

managed/monitored like a grant by the lead organisation (NASP) as it is paid upfront and budget/delivery plan for activities submitted by us (there are not specific costed outputs).

Health inequalities - To provide resource and infrastructure cost for the delivery and management of areas with health inequalities. The main work has been to assist with the vaccine project and look at other areas of development as a result of the founded inequalities.

Household Support Fund - To provide support to councils towards expenditure lawfully incurred or to be incurred in relation to the mitigation against and management of local outbreaks of coronavirus (COVID19). The specific public health activities that can be funded from the COMF are left to the judgement of LAs in conjunction with their directors of public health.

Statement of funds - prior year

Unrestricted funds General Funds Pension reserve Fair value reserve Revaluation reserve Restricted funds Core services inc. policy work Capital grants Other project delivery Food 4 Thought Alliance COVID-19 Food parcels & Staff Support Test and Trace Service Support	Balance at 1 April 2021 £ 365,427 (66,985) - 65,751 364,193 104,139 185,719 1,356 327,266 70,167 94,180	Income £ 37,925 - - - 37,925 238,264 - - 60,949 - -	Expenditure £ (176,514) (368) - - (176,882) (322,123) (2,037) (1,356) (271,948) - -	Transfers in/out £ 458,117 16,933 60,769 (341,798) 194,021 56,162 (38,139) - 70,167 (70,167) (94,180)	Gains/ (Losses) £ 56,401 34,385 - 299,500 390,286 - - - - - -	Balance at 31 March 2022 £ 741,356 (16,035) 60,769 23,453 809,543 76,442 145,543 - 186,434 - -

Page 26

(A company limited by guarantee)

COMMUNITY ACTION DERBY LTD

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

16. Statement of funds (continued)

Statement of funds - prior year (continued)

HAF Project Youth Alliance Social Prescribing CCG Infrasturcture/Si gnposting Poverty Commission NASP Health inequalities Household Support Fund CCEP Test & Trace Covid Recovery Fund Total of funds	Balance at 1 April 2021 £ - - - - - - - - - - 782,827 Balance at 1 April 2021 £ 1,147,020	Income £ 1,118,345 209,992 148,644 104,097 100,000 97,388 90,000 70,000 38,268 213,280 2,489,227 Income £ 2,527,152	Expenditure £ (919,930) (157,335) (128,476) (92,306) (14,250) (79,400) (500) (57,730) (37,763) (201,645) (2,286,799) Expenditure £ (2,463,681)	Transfers in/out £ (58,662) (12,000) (20,168) (11,492) - (15,037) - - (505) - (194,021) Transfers in/out £ -	Gains/ (Losses) £ - - - - - - - - - - - Gains/ (Losses) £ 390,286	Balance at 31 March 2022 £ 139,753 40,657 - 299 85,750 2,951 89,500 12,270 - 11,635
						791,234
						Balance at 31 March 2022 £ 1,600,777

Page 27

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

17. Summary of funds

Summary of funds - current year

						Balance at
	Balance at 1			Transfers	Gains/	31 March
	April 2022	Income	Expenditure	in/out	(Losses)	2023
	£	£	£	£	£	£
General funds	809,543	5,250	(348,471)	433,181	273	899,776
Restricted
funds	791,234	3,882,662	(3,404,128)	(433,181)	-	836,587
	1,600,777	3,887,912	(3,752,599)	-	273	1,736,363
Summary of funds - prior year
						Balance at
	Balance at			Transfers	Gains/	31 March
	1 April 2021	Income	Expenditure	in/out	(Losses)	2022
	£	£	£	£	£	£
General funds	364,193	37,925	(176,882)	194,021	390,286	809,543
Restricted
funds	782,827	2,489,227	(2,286,799)	(194,021)	-	791,234
	1,147,020	2,527,152	(2,463,681)	-	390,286	1,600,777

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds 2023 £ Tangible fixed assets 602,841 Current assets 492,569 Creditors due within one year (83,604) Creditors due in more than one year (101,807) Provisions for liabilities and charges (10,223) Total 899,776	Restricted funds 2023 £ - 922,322 (85,735) - - 836,587	Total funds 2023 £ 602,841 1,414,891 (169,339) (101,807) (10,223) 1,736,363

Page 28

(A company limited by guarantee)

COMMUNITY ACTION DERBY LTD

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

18. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets Investment property Current assets Creditors due within one year Creditors due in more than one year Provisions for liabilities and charges Total	Unrestricted funds 2022 £ 270,507 205,386 512,186 (49,454) (113,047) (16,035) 809,543	Restricted funds 2022 £ 50,929 94,614 731,067 (85,376) - - 791,234	Total funds 2022 £ 321,436 300,000 1,243,253 (134,830) (113,047) (16,035) 1,600,777

19. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges Actuarial Gains/(losses) on pension scheme liability Loss/(profit) on the sale of fixed assets Movement in debtors Movement in creditors Movement in pension liability Net cash provided by operating activities	2023 £ 135,313 15,949 273 2,646 (151,886) 34,331 (5,812) 30,814	2022 £ 119,890 44,755 34,385 (56,419) 273,884 (192,879) (50,950) 172,666

Page 29

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

20. Analysis of cash and cash equivalents

Cash in hand Total cash and cash equivalents	2023 £ 1,174,081 1,174,081	2022 £ 1,154,329

		1,154,329

21. Analysis of changes in net debt

Cash at bank and in hand Debt due within 1 year Debt due after 1 year	At 1 April 2022 £ 1,154,329 (12,554) (113,047) 1,028,728	Cash flows £ 19,752 (178) 11,240 30,814	At 31 March 2023 £ 1,174,081 (12,732) (101,807) 1,059,542

22. Pension commitments

Community Action Derby Limited participates in The Pensions Trust Growth Plan (the Scheme), which is a Group Pension scheme for employees of Community Action Derby Limited.

The Trustee commissions an actuarial valuation of the Scheme every three years. The main purpose of the valuation is to determine the financial position of the Scheme in order to address the level of future contributions required so that the Scheme can meet its pension obligations as they fall due.

The last formal valuation of the Scheme was performed as at 30 September 2020 by a professionally qualified Actuary using the Section 75 buy-out valuation basis. The market value of the Scheme’s assets at the valuation date was £800.3 million. The valuation revealed the value of liabilities of £831.9 million and a Scheme deficit of £31.6 million.

The trustees have made a provision at 31 March 2023 in the accounts, based on the discounted net present value of future deficit payments over the next 4 years in the amount of £10,223 (2022: £16,035).

The pension charge relating to the above Scheme for the year was £5,842 (2022: £16,951).

The recovery plan for the Scheme aims to eliminate the deficit via a combination of additional contributions from the employer and investment returns over a further period of 3 years. The additional contributions required are £3,312,000 per annum commencing from 1 April 2022 for the remaining 3 year period of the recovery plan. The recovery plan will be reviewed at each triennial scheme valuation and the contribution level may be adjusted depending upon results.

Page 30

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

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

23. Related party transactions

It is a requirement to be associated with a member organisation in order to be a Trustee.

R Manship is a trustee of Community Action Derby Limited and Headway. Expenditure for the amount of £Nil (2022: £500) was incurred during the year.

J Smale is a trustee of Community Action Derby Limited and Disability Direct. Expenditure for the amount of £30,100 (2022: £12,000) was incurred during the year.

M Vernon is a trustee of Community Action Derby Limited and Sinfin Community Centre. Expenditure for the amount of £1,000 (2022: £Nil) was incurred during the year.

A Afzal is a trustee of Community Action Derby Limited and Pakistan Community Centre Derby. Expenditure for the amount of £4,310 (2022: £6,029) was incurred during the year.

I Baqui is a trustee of Community Action Derby Limited and Children First Derby. Expenditure for the amount of £34,500 (2022: £13,500) was incurred during the year.

C Wright is a trustee of Community Action Derby Limited and Black Lives Matter. Expenditure for the amount of £561 (2022: £Nil) was incurred during the year.

M Newey is a trustee of Community Action Derby Limited and Derby Accounting Services. Expenditure for the amount of £100 (2022: £Nil) was incurred during the year.

Page 31

Community Action Derby Limited

Management Report of the Auditors to the Board of Trustees for the Year Ended 31 March 2023

----- Start of picture text -----
1 REPORT TO THE MANAGEMENT 2
2 ADJUSTED AND UNADJUSTED MISSTATEMENTS 5
3 AUDIT RISKS 6
4 ACCOUNTING AND FINANCIAL CONTROL SYSTEMS 7
5 LETTER OF REPRESENTATION 9
6 RELATED PARTIES 11
7 FINAL INFORMATION REQUEST 12
8 MANAGEMENT REPORT APPROVAL 12
----- End of picture text -----

INTRODUCTION

This report is part of the continuing relationship between the Charity and ourselves and is therefore not intended to cover every matter discussed during the course of the audit. For this reason, the report is intended for the sole use of the Charity. We do not accept responsibility to any officer acting in an individual capacity, and do not accept responsibility for any reliance that third parties may place on the report.

It should be noted that the primary objective of our audit is to express an opinion on the truth and fairness of the Charity’s financial statements as a whole. An audit does not examine every operating activity and accounting procedure in the Charity, nor does it provide a substitute for management’s responsibility to maintain adequate controls over the Charity’s activities. Our work is not designed therefore to provide a comprehensive statement of all weaknesses or inefficiencies that may exist in the Charity’s systems and working practices, or of all improvements that could be made.

Included in this report is a schedule of all adjusted and unadjusted misstatements noted during our work for your final approval.

We have also included a letter of management representations required in connection with our audit.

Please read this document carefully and confirm your approval by signing at page 12.

Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

1 REPORT TO THE MANAGEMENT

1.1 PURPOSE

The purpose of this Management Report is to provide the Trustees with constructive observations arising from the audit process. We have already communicated to you the notes of our discussions on the audit arrangements including, where different, communications to those persons charged with governance. We set out below details of any expected modifications to our audit report, details of any unadjusted misstatements in the financial statements (except any misstatements which are trivial), any material weaknesses in systems we have identified during the course of our audit work and our views about the quality of accounting practices and financial reporting procedures, and any other relevant and significant matters we are required to communicate.

Our procedures are carried out solely for the purpose of our audit of the financial statements. Our audit does not necessarily disclose every weakness or accounting practice and for this reason the matters referred to below may not be the only shortcomings which exist.

We take this opportunity to remind you that:

the auditor is responsible for forming and expressing an opinion on the financial statements that have been prepared by management with the oversight of those charged with governance;
the audit of the financial statements does not relieve management or those charged with governance of their responsibilities;
this report has been prepared for the sole use of the addressee;
this report must not be disclosed to a third party without our written consent; and
no responsibility is assumed by us to any other person who may choose to rely on this report for his or her own purposes.

1.2 ETHICAL SAFEGUARDS

As previously explained to you, ISAs require certain safeguards to be taken by our firm as set by the Auditing Practices Board. These are to ensure independence and objectivity insofar as the audit work to be carried out.

Bates Weston LLP carry out non-audit services as set out in the respective signed engagement terms.

We have identified potential threats of providing non-audit services to our independence and objectivity as auditor. However, we are satisfied that adequate safeguards have been adopted to reduce these threats to an acceptable level.

We consider that your Charity has informed management who are capable of making independent management decisions and judgements based on information provided.

The non-audit services Bates Weston LLP provide as Accountants as part of the audit process are of a technical, mechanical or informative nature only. We will not in our capacity of Auditors, Accountants or Tax Advisors take any management decisions on your behalf nor will we initiate transactions, determine or change journal entries or classifications in the financial statements without your approval as management. All adjustments made will be discussed with you and confirmed on schedules provided. Any opening balance adjustments provided by us must be checked by you to ensure that the nominal code suggested is in accordance with your coding structure and authorised.

The safeguard we consider sufficient is that the audit is carried out, supervised and controlled by staff who are not involved in this other work.

If you wish to discuss these issues further please do not hesitate to contact Mr I Neal, Senior Partner.

1.3 CONFIRMATION OF OUR AUDIT INDEPENDENCE

We confirm that as of the date of this report, in our professional judgement, Bates Weston Audit Limited and Bates Weston LLP are independent within the meaning of the regulatory and professional requirements and the objectivity of the Senior Statutory Auditor and other audit staff is not impaired.

1.4 EXPECTED MODIFICATIONS TO OUR REPORT

We do not expect to make any modifications to our audit report.

We are required to advise you of these safeguards which we consider to be sufficient to allow us to continue the appointment as auditor for the year and to sign-off this year’s audit report.

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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

For your information, a draft of our proposed audit report is included within the full financial statements that are enclosed for the board’s approval. However, our responsibilities with regard to the audit report extend up to the date on which it is physically signed and we will advise you of any changes to this position if necessary. The report included within the financial statements is thus to be regarded as draft until it has been physically signed by the nominated Senior Statutory Auditor, our certified full report given to you and we have advised you of this. Unless we are advised to the contrary by you, we will retain the actual signed copy of the accounts by both the Trustees and Senior Statutory Auditor, on the Charity’s behalf for safekeeping in electronic form.

1.5 UNADJUSTED MISSTATEMENTS DETECTED BY US

We have discussed with you the misstatements we identified in the financial statements and all identified errors were adjusted for as detailed in section 2.1 at page 5. Section 2.2 at page 6 confirms this.

1.6 ADJUSTMENTS ARISING FROM THE AUDIT

As we have pointed out we, as auditors, cannot initiate any transactions and all proposed journals and other adjustments whether they affect the profit and loss account or not must be approved by the Trustees.

We have discussed with you all these adjustments arising from the audit, whether they derived from our audit or accounts work or you requested specific adjustments be made. These are detailed in Section 2.1 at page 5 with our audit schedule “Actual Audit Adjustments”, which gives a full audit trail between your trial balance and the final accounts.

1.7 POST BALANCE SHEET AND POST AUDIT INFORMATION

The Trustees and the auditors are required to consider and take account of events up to the date of their signing of the financial statements and auditors’ report respectively that may need reflecting in the financial statements. Accordingly, under ISA 560 we require sight of the information requested on page 12 of this report.

1.8 AUDIT APPROACH

Our general audit approach was determined by our assessment of the audit risk, both in terms of the potential misstatement in the financial statements and of the control environment in which the company operates.

To summarise our approach, we:

updated our understanding of the business and its environment;
reviewed the design and implementation of key internal financial control systems; and
planned and performed an audit with professional scepticism recognising that circumstances may exist that cause the financial statements to be materially misstated.

Significant risks arise on most audits and are often derived from business risks that may result in a material misstatement, relate to unusual transactions that occur infrequently, or judgemental matters where measurement is uncertain. In areas where we identified the potential for significant risk, we extended our audit testing to include more detailed substantive work. Our work in other areas was proportionally less. The risks identified are set out at page 6.

We apply the concept of materiality both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements. In general, misstatements, including omissions, are considered to be material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

Judgments about materiality are made in the light of surrounding circumstances, and are affected by our perception of the financial information needs of users of the financial statements, and by the size or nature of a misstatement, or a combination of both. The materiality levels for our audit work we set at the planning stage were not modified.

We regret that final certified accounts cannot be released or filed at Companies House or the Charity Commission until we have received all the signed documentation including such post balance sheet information that we consider adequate for our audit opinion.

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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

1.9 QUALITATIVE ASPECTS OF ACCOUNTING PRACTICES AND FINANCIAL REPORTING

During the course of our audit, we consider the qualitative aspects of the financial reporting process on the relevance, reliability, comparability, understandability and materiality of the information provided by the financial statements. We are required to communicate these to you and, where different, those charged with governance including, in particular, items that have a significant impact and which have thus been highlighted as such.

1.10 ACCOUNTING SYSTEM AND INTERNAL CONTROLS

During the course of our audit of the financial statements for the year, we examined the principal internal controls which the Trustees have established to enable them to ensure, as far as possible, the accuracy and reliability of the Charity’s accounting records and to safeguard the Charity’s assets.

Page 7 provides details of any observations and recommendations we have made, together with your responses to these issues as appropriate.

However, our review was limited and we cannot guarantee that all such weaknesses have been identified and brought to your attention that a specific investigation may uncover.

Bates Weston Audit Limited

07 December 2023

Contact details:

Wayne Thomas ACA Senior Statutory Auditor

01332 365855 waynet@batesweston.co.uk

Bates Weston Audit Limited is registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales (ICAEW) COO1364819

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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

2 ADJUSTED AND UNADJUSTED MISSTATEMENTS

2.1 ACTUAL AUDIT ADJUSTMENTS

The following adjustments were processed on your instructions during the course of our audit:

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Community Action Derby Limited Management Report of the Auditors

to the Board of Trustees for the year ended 31 March 2023

2.2 PROPOSED AUDIT ADJUSTMENTS

All identified errors were adjusted for as detailed in section 2.1.

3 AUDIT RISKS

We identified the following significant audit risks during our audit and these have been concluded as follows:

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Significant Audit Risk area and issue identified at
Approach Findings, significance and recommendations
planning
Revenue recognition risk
Revenue recognition relating to the inherent fraud Testing and evaluation of controls around the Controls around the system in respect of revenue
risk associated with income. system in respect of revenue recognition. recognition have been tested and are operating
effectively ensuring completeness of income. No
Completeness and cut-off around grants/contracts material cut off issues identified during detailed
income agreed to documentation. testing around year end.
Management override and bias risk
Our testing has not indicated any areas of management
Management override and bias, intrinsic risk as per Detailed review of a sample of client journals and
override or bias from our review of journal entries, or
the audit standards. accounting estimates.
when considering accounting estimates.
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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

4 ACCOUNTING AND FINANCIAL CONTROL SYSTEMS

4.1 MANAGEMENT LETTER ISSUES

The action plan below summarises our recommendations for improving the effectiveness of the Charity’s accounting and financial control systems in the following areas:

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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

5 LETTER OF REPRESENTATION

2 INTERNAL CONTROL AND FRAUD

We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error.

Dear Sirs

MANAGEMENT REPRESENTATIONS TO BATES WESTON AUDIT LIMITED

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your audit of the charity’s financial statements for the year ended 31 March 2023. These enquiries have included inspection of supporting documentation, where appropriate, and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

1 GENERAL

We have fulfilled our responsibilities as Trustees, as set out in the terms of your engagement letter under the Companies Act 2006, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

All the transactions undertaken by the Charity have been properly reflected and recorded in the accounting records.

All the accounting records have been made available to you for the purpose of your audit. We have provided you with unrestricted access to all appropriate persons within the Charity, and with all other records and related information requested, including minutes of all management and shareholder meetings.

The financial statements are free of material misstatements, including omissions.

We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud.

We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements.

We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others.

3 ASSETS AND LIABILITIES

The Charity has satisfactory title to all assets and there are no liens or encumbrances on the Charity’s assets, except for those that are disclosed in the notes to the financial statements.

All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

Overhead contributions from restricted fund income are recognised in line with funding agreements. Transfers of underspent restricted funds to unrestricted funds are only processed where the funding agreement will allow or the agreement of the funder has been obtained in advance.

We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

4 ACCOUNTING ESTIMATES

The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

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Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

5 LOANS AND ARRANGEMENTS

The Charity has not granted any advances or credits to, or made guarantees on behalf of, Trustees other than those disclosed in the financial statements.

6 LEGAL CLAIMS

We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

7 LAWS AND REGULATIONS

We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

11 DISCLOSURE OF INFORMATION

We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that, so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report of which you are unaware.

Each Trustee has taken all the steps that he ought to have taken as a Trustee in order to make himself aware of any relevant audit information and to establish that you are aware of that information.

Yours faithfully

Signed for and on behalf of the Board of Trustees of Community Action Derby Limited on page 12.

8 RELATED PARTIES

Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law or accounting standards.

9 SUBSEQUENT EVENTS

All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

10 GOING CONCERN

We believe that the Charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the Charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the Charity’s ability to continue as a going concern need to be made in the financial statements.

Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

6 RELATED PARTIES

For the year ended 31 March 2023, the following related parties were brought to our attention and considered during our audit work:

Community Action Derby Limited Management Report of the Auditors to the Board of Trustees for the year ended 31 March 2023

7 FINAL INFORMATION REQUEST

The Trustees and the auditors are required to consider, and take account of if applicable, all events up to the date of signing of the financial statements and auditors’ report respectively that may need reflecting in the financial statements.

Accordingly, under ISA 560 we require sight of the following:

latest management accounts;
budget revisions from those presented during the audit;
minutes or correspondence that may be relevant to our audit.

We regret that final certified accounts cannot be released or filed at Companies House until we have received all the signed documentation including such post balance sheet information they consider adequate for our audit opinion.

Delay in returning all the documents above may involve extra audit work and consequently further fees.

8 MANAGEMENT REPORT APPROVAL

8 MANAGEMENT REPORT APPROVAL	8 MANAGEMENT REPORT APPROVAL
We confirm our reading and understanding of this report and evidence our
approval of the following schedules without exception by signing below:
 Actual audit adjustments	5
 Proposed audit adjustments	6
 Management letter issues	7
 Letter of Representation	9
 Related parties	11
Approved on behalf of the Board
Signed …………………………………..…………………………………………. Name …………………………………..…………………………………………. Trustee
Date
…………………………………..……………………………………….

(C591) HM Revenue & Customs Company Tax Return CT600 (2023) Version 3 for accounting periods starting on or after l April 2015 Your Company Tax Return If we send the company a 'Notiie' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty. even if there is no tax to pay. A return includes a Company Tax Return form, any supplementary pages accounts, computations and any relevant information. The CT600 Guide telb you how the tUrn must be formatted and delivered. It contsins general information you may need to deliver your return, links to more detailed advice and Ex)x-by-bDX guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calcuLations. Company information Company narne Community Action Derby Limited Company registration number 0 2 9 9 4 7 9 8 Tax reference 6 3 2 5 7 5 4 1 3 9 Type of company Northern IreLand (Nl) Put an W in the appropriate boxes beLow Nl trading activity 15ME Nl employer Special (1uM$ceS About this return Thi5 15 the tsx return for the company named above. for the period below 30 from DD MM YIYY 35 to DD MM YY7Y 2 0 2 2 2 0 2 3 Put an Y in the appropriate XeS below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 Thi5 return contains estimated figures 60 Company part of a group that is not small 65 Notice of di5(L05abie avtsidan schemes Transfer pricing 70 Compensating adjusttnent ciairned 75 Company qualifies for SME exemption CT600(2023) Version 3 Page 1 HMRC 04123

(C591) About this return continued Accounts and computations l attach accounts and computation5 for the period to which this return reLates 80 Bs l attach accounts and computations for a different period gD If you are not attathing the accounts and complrtations explain why 5uppiementsry pages enclosed 95 Loans and arrangements to participators by close companies- forrn CT600A IOD Curtrolied thvJn companies foreign pern)anent estabknshment exempti$ hybr*J and other mismatthes- fomi CT6C¥)B 105 Group and consortium - form Ct600C Insurance- form CT600D Charities and Community Amateur Sports Clubs ICASts)- form CT600E 120 Tonnage tax- form Ct600F Northern Ireland - form CT600G 130 Cr055-LK)rder royalties- fortn Ct600H Supplementsry tharge in respert of ring fence trades- foim CT6001 140 Disclosure of Tax Avoidance Schemes- fom Ct600J Restitution tax- foitn cf600K 142 Research and Development- form 600L 143 Freeports- form cf600M Residential Property Developer Tax (RPDT)- form CT600N Tax calculation - Turnover 145 Totsl turnover from trade 150 Banks, builtding societies, insurance companies and other financial concems put an 'X' in this if you do not have a recognised turnover and have not rnade an entry in box 145 Income Trading profits Trading losses brought foMard set against trading profits Net trading profits- box l 55 minus box l 60 170 Bank, building society or other interest. and profits from non-trading loan relationships Put an %' in box 172 if thè figure in box 170 is nèt of carrying back a deficit from a Later accounting p70d CT600(2023) Version 3 Page 2 HMRC 04123

(C591) Income - continued 175 Annual paymerrts not otherwise charged to Corporation Tax and from which Income Tax has not been detlucted 180 Non*xempt dividends or distribution5 from non-UK resident companies 185 Income from which Income Tax has been deduded 190 Income from a property business Non-trading gain5 on intangible fixed a55ets 200 Tonnage tax profits 205 Income not falling under arw other heading ChargeabLe gains 210 Gros5 chargeable gains 215 Allowable losse5 including losse5 brought forward n]n 220 Net (hargeabte gains- box 210 minus tK)x 215 Profits before deductions and reliefs 225 Losses brought forward against certain investment income 230 Non-trade defKits on loan relationships Cincluding interest) and derivative contracts Ifinancial instruments) brought forward set against non-trading profits 235 Profrts before other deductions and reliefs- net sum of boxe5 165 to 205 and 220 tllinus Sutn of boxe5 225 and 230 Deductions and reliefs 240 L055es on unquoted shares 245 Management expenses 2SO UK property business losses for this or previous accounting period 255 Capital allowances for the purposes of management of the bu5ine55 260 Non-trade deficits for this accounting period from Loan relationships and derivative contracts (finanaal instruments) CT600(2023) Version 3 Page 3 HMRC 04123

(C591) Deductions and Reliefs continued 2S3 Carried forward non-tradè deficits from loan relationships and derivative contracts Ifinancial instruments) 265 Non-trading losses on intsngibie red assets 27S Totsl trading losses of this or a later accounting period PLrt an X. in box 280 if amounts carried back from Later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits 290 Non-trade capitsl aLiowance5 295 Total of dedu(tions and reliefs total of boxes 240 to 275, 285 and 290 30D Profrts before qualifying donations and group relief box 235 minus box 295 305 Qualifying donation5 Group relief Group relief for (arried fOard losses Profrt5 chargeable to Corporation Tax box 300 minus boxes 305, 310 and 312 320 Ring fence profrts included 329 Northern Ireland proffts included Tax calculation 326 Number of associatsd companies in this period 327 Number of a550ciated cornpanie5 in the fit5t financial year 328 Number of associated companies in the second financial year 329 PLrt an X. in box 329 if the company is chargeable at the small profft rate or is entitled to marginal relief Enter how tnuch profit has to be charged and at what rate Financial year lyyyy) Amount of profit Rate of tsx Tax 330 335 340 345 350 355 360 365 370 375 380 i. I I 385 390 395 400 405 410 415 420 425 CT600(2023) Version 3 Page 4 HMRC 04123

(C591) Tax calculation continued Corporation Tax- totsl of EK)xe5 345, 360, 375. 395, 410 and 425 430 Marginal relief 435 Corporation Tax chargeable- box 430 tninu5 box 435 440 Reliefs and deductions in terms of tax 445 Community Investment Tax Relief 450 Double Taxation Relief 455 Put an 'X' in box 455 if box 450 incLudes an underlying rate relief claim 460 Put an 'X' in box 460 if box 450 inctudes an amount carried back fiom a later peiiod Advance Corporation Tax 46S 470 Total reliefs and deduction in terms of tsx total of boxes 445, 450 and 465 Coronavirus support schemes and overpayments (see cr600 Guide for definitions) 471 Coronaviru5 Job Retention Scheme (ORS) received 472 CJRS entitlement 473 CJR5 overpayment already assessed or voluntary disclosed 474 other coronavirus overpayments Energy profits Levy 986 Eneryy (Oil and Gas) Proffts Levy (EOGPL) amounts liabte CaLculation of tax outstanding or overpaid 475 Net Corporation Tax Liablty- box 440 minus btsx 470 t]rryroo]nrr Tax payabLe on Loans and arrangement5 to participators 485 Put an W in box 485 if you completed box A70 in the supplementary pages 600A 490 ControLied Foreign Companies (CFQ tax payable 495 Bank levy payable 456 Bank surcharge payable CT600(2023) Version 3 Page 5 HMRC 04123

(C591) Calculation of tax outstanding or overpaid continued 497 Residential Property Developer Tax {RPDfJ payable 500 CFC bank ievy, bank surcharge znd RPDT pay*Le - total of k)xes 490, 495. 496 and 497 501 EOGPL payable 505 Supptementary tharge (ring fen trades) payable 510 Tax thargeable - total of boxes 475. 480. 500, 501 and 505 Income Tax deducted frorn gross income included in profJt5 520 Income Tax repayabLe to the company 525 Self-assessment of tsx payable before reststlon tax and coronavirus support scheme overpayments box Sl O minu5 box 515 526 Coronaviru5 5UPPOrt schemes overpayment now due total of boxes 471 and 474 minu5 boxe5 472 and 473 527 Restitution tax 528 Self-as5essment of tsx payable total of boxes 525. 526 and 527 Tax reconciLiation 530 Research and Development credit 535 (Not currently used) | 540 Creative tax credit 545 Totsl of Research and Development credit and creative tax £redit- total box $30 to 940 550 Land remediation tax credit | 555 Life assurance company tax credit 560 Total land remediation and life assurance company tax credit total box 550 and 555 565 Capital allowances first-year tax credit 570 Surplus Researth and Development credits or creative tax credit payable - box 545 fflinus box 525 575 Land remediation or life assurarKe company tsx uedit payable - total of boxes 545 and 560 minu5 tx)xes 525 and 570 CT600(2023) Version 3 Page 6 HMRC 04123

(C591) Tax reconciliation continued 58D Capital allowances first-year tax credit payable boxes 545, 560 and 565 rninus boxe5 525, 570 and 575 585 Ring fence Corporation Tax included 586 Nl Corporation Tax induded 590 Ring fence supplementary charge included 59S Tax already paid (and not already repaid) 60D Tax outstanding box 525 minus boxes 545, 560, 565 and 595 609 Tax overpaid including surplus or payable credits total 5Utn of t)oxes 545, 560, 565 and 595 minus 525 610 Group tax refunds surrendered to this company Research and Developtnent expenditure credits surrendered to this company Exporter information During the retum perrod, did the company export goods andlor serViS to individuals, enterprises or organisations outside the United Kingdom WKJ! 616 Yes- goods 617 Ye5- services 618 No - neither Indicators and information 62D Franked investment incomelExempt ABGH distributions 625 Number of 51% group cornpanies Put an X in the relevant boxes, if in the period, the company. 630 5houLd have made (whether it has or rt) instalment payments as a large cornpany under the Corpotation Tax Onstalment Payment5} Regulation5 shoutd have made (whether it has or not) instalment payments as a very large company under the Corporation Tax Onstalment Payments} Regulations 635 is within a group payments arrangement for the period 640 has written down or sold intsngibie assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income CT600(2023) Version 3 Page 7 HMRC 04123

(C591) Information about enhanced expenditure Research and DeveLopment (R&D) or creative enhanced expenditure 650 Put an W in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a Large company 655 Put an W in box 655 if the daim is made by a Large company 656 PLrt an X in box 656 to confirm that a R&D claim notification form has been submitted 657 Put an %' in box 657 to confiim that an additional infortnation fotm ha5 been subrnitted 659 R&D expenditure qualifying for SME R&D relief 660 R&D enhanced expenditure 665 Creative enhanced expenditure 670 R&D and creative enhanced expenditure total box 660 and box 665 675 R&D enhanced expenditure of a SME on wo 5ubcontrarted to it by a Large company 680 Vaccine resear(h expenditure Land remediation enhanced expenditure 685 Enter the total enhanced expenditure CT600(2023) Version 3 Page 8 HMRC 04123

(C591) Information about capital allowances and balancing charges ALlowances and charges in the calculation of trading profits and losses Capital allowances Balancing charyes Annual investment allowance 690 Machinery and plant super4eduction Machinery and plant 691 692 693 694 Machinery and plant special rate pool Machinery and ptant rnain pool Structures and buildings Busine55 premises renovation 695 700 705 720 other altowances and char9es 725 730 Capital allowan Disposal value Electric tharge-point5 Enterprise zones 714 722 Zero emissions goods vehicles Zero emi55ions 723 724 726 727 cars AILowances and charges not included in the calculation of trading profits and losses Capital allowances Balancing charges Annual investment allowance 735 Strurtures and buildings Business premises renovation 736 740 745 Machinery and plant super-dedurtion Machinery and pLant 741 742 743 744 Other allowances and charges 750 7S5 Capital allowances Disposal value Elertric tharge"points Enterprise zones 737 738 746 747 Zero emissions goods vehicles 746 In]n 749 Zero emissions 752 car5 CT600(2023) Version 3 Page 9 HMRC 04123

(C591) Qualifying expenditure 760 Machinery and plant on which first year allowance is claimed 765 Designated environmentsuy friendly machinery and plant 770 Machinery and plant on long-life assets and integral features structures and buildings 772 Machinery and plant super-deduction Machinery and plant special rate allowarKe 773 775 other machinery and plant Losses, deficits and excess amounts Amount arising Amount Maximum available for sUrnder as group relief Losses of trades carried on wholly partly in the UK 780 785 Losses of trades arried on wholly outside the UK 790 In]n Non-trade deficits on loan relationships and dÈrivativè contrads 795 800 UK property business losses 805 810 Overseas property business losses Losses from mi5celianeou5 transartitsns 820 825 Capital L055es Non-trading losses on intangible fixed assets 830 835 Excess amounts Amount Maximum avaiLable for surrender as group relief Non-trÈdÈ tapitsl allowances 840 Qualifyng donation5 845 Management expenses 850 855 CT600(2023) Version 3 Page 10 HMRC 04123

(C591) Northern Ireland information 856 Amount of group retief claimed which relates to Nl trading Losses used against rest of UKlrnain5tieam profits 857 Amount of group retief claimed which reLates to Nl trading losses used against Nl trading profits 858 Arnount of 9ioup relief claimed which relate5 to rest of UKlmainstream losses usetd against Nl trading profrts Overpayments and repayments SmaLI repayments 860 Do not repay sums of or less. Read the overpayments and repayments section of the Company Tax Retum Guide for specific guidance on when and how to make an entry in this bo Repayments for the period covered by this return 865 Repayment of Corporation Tax 870 Repayment of Income Tax 875 Payable ReSeah and Development tax credit 880 Payable Research and Development expenditure credit 885 Payable creative tax credit 890 Payable land remediation or life assurance company tax credit 895 Payable capital allowance5 first-year tax (redit Surrender of tax refund within group Including surrenders under the Instalment Payments Regulations 900 The following amount is to be surrendered Put an'x, in the appropriate boxes below the joint Notice is attached 905 or will folLow 910 915 Please stop repayment of the following amount until we send you the Notice CT600(2023) Version 3 Page 11 HMRC 04123

(C591) Bank details (for a person to whom a repayment is to be made) 920 Name of bank or builtding society 925 Branch sort cl* 930 Account number 935 Name of account 940 Building society ference Payments to a person other than the company 945 Complete the authority below if you want the repayment to be made to a person other than the company l. as (enter status- for example, company secretary, treasurer, liquidator or authorised agent) 950 of (enter cotnpany narnel 955 authorise (enter natne) 960 f address (enter address) 965 Nominee reference to receive payment on companrfs bèhalf 970 Name Declaration Declaration I declare that the information I have given on this Company Tax Return and any suppLementary pages is correct and complete to the best of my knowledge and belief, l understand that giving fae information in the return. or concealing any part of the companys profits or tsx payabLe. can lead to both the company and rne being prosecuted. 975 Name M NEWEY 980 Date DD MM YYYY 985 Ststus TRUSTEE CT600(2023) Version 3 Page 12 HMRC 04123

(C591) Company Tax Return - supplementary page HM Revenue &Customs Charities and Community Amateur Sports Clubs (CASCS) CT600E (2015) Version 3 for accounting periods starting on or after l April 2015 Guidance Guidance about when and how to complete this supplementary page can be found in the Ct600 Guide. For further information read Lvhat supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplefflentary pages you need to complete. Also. read the Importantpoints about all supplementarypages and cf600E- Charities and CommunityAmateur Sports Clubs (CASCS) foF further guidance about completing this supplementary page. Company information El Company name (name of charity or CASQ Community Action Derby Limited EZ Tax reference 6 3 2 5 7 5 4 1 3 9 Period covered by this supplèmèntary page (cannot *xed 12 months) E3 from DD MM YFTrY 0 4 2 0 2 2 E4 to DD MM YYFY 0 3 2 0 2 3 CLaims to exemption (this sertion should be completed in all cases) CharitylCASC repayment reference E5 Charity Commission registration number. or OSCR number Cif applicable} EIO 1043482 Put an 'X' in the relevant box if during the period covered by these supplementary pages.. The company was a charity/CASC and is claiming exemption from all tax on all or part of its income and gains (Atso put an f in box E15 rfthe company was a charitylCA5C but had no income or gains in the period) E15 All income and gains are exempt from tax and have been, or will be, applied for charitable or qualifying purposes only E20 Some of the income and gains may not be exempt or have not been applied for charitable or qualifying purposes only. and I have completed form 600 E25 I claim exemption from tax Name E30 M NEWEY Status E35 TRUSTEE Date DD YYYY E40 CT600E(2015) Version 3 Page 1 HMRC 04115

(C591) Repayments To make a repayment claim for the period covered by these supplementary page& please register and enrol to Use the Charities Online service. See CT600 guide for further infomiation. Put an W in the box if during the period covered by these supplementary page5 you have over cLaimed tax. E45 Information required Enter details of any income received from the following source& claimed as exempt from tax in the hand5 of the charity/CASC. Enter the figure included in the charity's/CISC'S accounts for the period covered by this return. Nonoxempt amounts should be entered on form 600 in the appropriate E*Jxes. Type of income Amount Enter totsl turnover from exempt charitable trading activtties E50 3 8 8 2 6 6 2 Investment income - exclude any amounts included on form CT600 E55 UK land and buitdings- exclude any amounts inctuded on foim 600 E60 Gift Aid - exclude any amounts included on form 6() E65 Frotn othei charitie5- exclude any amounts include on form CT600 E70 Gift5 of shale5 or secuiities rKeived E75 Gifts of real property received Other Sour {not included above) 5 2 5 0 Total of boxe5 E50 to E85 E90 3 8 8 7 9 1 2 Enter details of expendrture as shown in the charitys/CASC's accounts for the period covered by these suppietnentary pages Type of expenditure Amount Tiading c05t5 in relation to exempt (harttabie activities (in box E50) E95 3 7 5 2 5 9 9 UK land and buildings c05t5 in relation to exempt charitable activities Cin box E60) EILX) All general administrationlgovernance cost5 E105 All grants and donations made within the UK Ell0 All grants and donations made outside the UK Other expenditure not included above, or not used in cai(ulating figures entered on the form 61) E120 Totsl of boxes E95 to El 20 E125 3 7 5 2 5 9 9 CT600E(2015) Version 3 Page 2 HMRC 04115

(C591) Information required CharitylCASC assets Disposats in period (totsl consideration receiverfj Held at the end of the pericN (use accounts figures) Tangible fixed assets E130 E135 E 6 0 2 8 4 1 UK investments (excluding controlled companies) E140 E145 E Shares in, and loan5 to. controlled companies El50 Oversea5 investments E160 E165 E Loans and non-trade debtors Other current assets E175 £ 1 4 1 4 8 9 1 Qualifying investments and loans Applies to charitlg5 only. Se8 CT600 Guide El80 Value of any non-qualifying investments and loans Applies to Iharitie5 only. See Ct600 Guide Number of subsidiary or a550ciated companies the charity controls at the end of the period. Exdude companies that were dormant throughout the period E190 CT600E(2015) Version 3 Page 3 HMRC 04115

2023-03-31-accounts

Community Action Derby Limited Financial Statements for the Year Ended 31 March 2023

Post Balance Sheet and Post Audit Information

Company Taxation

COMMUNITY ACTION DERBY LTD

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

CONTENTS

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

CHARITABLE OBJECTS

PUBLIC BENEFIT

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

ACTIVITES AND ACHIEVEMENTS DURING THE YEAR

1. Community Response

2. Alliance Development

3. Building the capacity of VCSE organisations

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4. Health Support

Social Prescribing Link Workers

5. Wider Strategic Projects

HOW HAVE OUR ACTIVITIES DURING THE YEAR CONTRIBUTED TO OUR 5 STRATEGIC AIMS?

(i) To identify the needs of the VCSE sector and use this information to facilitate change

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

(ii) To build the capacity of VCSE groups to be more effective

(iii) To empower the sector to work together better

(iv) To ensure policy decisions are informed by the VCSE sector’s views

(v) To ensure accountable representation of the sector in the city

FUTURE PLANS

FINANCIAL REVIEW

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Principle funding sources

How expenditure has supported the key objectives of the charity

Investment powers, policy and performance

Policy on financial reserves

Disclosure of information to auditors

COMMUNITY ACTION DERBY LTD (A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY ACTION DERBY LTD

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

COMMUNITY ACTION DERBY LTD

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY ACTION DERBY LTD (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of trustees

Auditors' responsibilities for the audit of the financial statements

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY ACTION DERBY LTD (CONTINUED)

Use of our report

Wayne Thomas ACA (Senior Statutory Auditor)

Bates Weston Audit Ltd

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

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

COMMUNITY ACTION DERBY LTD (A company limited by guarantee) REGISTERED NUMBER: 02994798

BALANCE SHEET AS AT 31 MARCH 2023

COMMUNITY ACTION DERBY LTD

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

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

1. General information

2. Accounting policies

2.1 Basis of preparation of financial statements

2.2 Income