COMPANY REGISTRATION NUMBER.. 03190820 CHARITY REGISTRATION NUMBER: 1056750 Community Action Norfolk Company Limited by Guarantee Financial statements 31 March 2024
Community Action Norfolk Company Limlted by Guarantee Financial statements Year ended 31 March 2024 Pageg Trustees, annu81 rep(Kt (incorporating the directors. report) 1to17 Independenl auditor's report to the memb8rs 18to21 Statemant of linanclal actlvilies {including income and expendlture account) 22 Balan sheet 23 Stgtemenl of cash flows Notes to the flnancial stalernents 25to38
Community Action Norfolk Company Limited by Guarantee Trustees. annual roport (incorporating the directors. raport) Year ended 31 March 2024 Th8 trustees, who are also the dlre¢lors for the purposes of company law. FKe$ei)t thelr report and the ITlnan¢l8 stslements of the charlty for th6 y@8r ended 31 March 2Q24. Tho financial statements have been prepared in accordance wilh the accountlry policies set out in notes lo the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act 2006 and Accoijnting anLI Reporting by Charitles.. Stst&m8nt of Recomrnended Practice applicable lo cfiarrties pr8paring their accounts in accordance with th8 Finaiicial Reporti1i9 Slan(lard appl:kablg iri the UK Republic of Iraland published in October 2019. Reference and admlnistratlvo detalls R•glstered charlty name Community Action Norfolk Charlty registratlon number 1056750 Company roglstratlon numbor 0319)820 Prlnclpal offlca and registerod Amba,888dor Way office Greens Road Dereharn Norfolk NR20 3TL The truslees The trust8e8 who served durli)g th8 year and at the da18 of approv81 wero a$ follows.. Ms M Coleman Mr F Duma (Appointed 19 October 20231 Ms J Evans Mr J Keams (Chalr> Ms J Minns MrA Nulile Ms J Thomas lappolnted 10 June 2024) Mr C Tombs (Resigned 19 Oc1Db8r 202,3) C¢)mpany secratary Mr R Martin Chief gxecutfve Mr R Martln Audltor Lovewell Blake LLP Chartered accountants & stalutciry aiiditor Bankside 300 Pea¢hman Way Broadland B(Jsiness Park Norwicli NR7 OLB Bankor8 Bank of Scotland 3 Queen Street Norwlch Norfolk NR2 4SG
Community Action Norfolk Company Llmlted by Guarantee Trustees, annual reportr (incorporating the directors. report) (co4llnu*dJ Year ended 31 March 2024 CCLA 85 Queen Victoria Str8et London EL4V 4ET Unify Tr4JsI Bank plc Nine BrIndley,aCe Birmingham B12HB
Community Action Norfolk Company Llmited by Guarantee Trustees, annual report (incorporating the diirectors, report) (¢onalnuod) Yearended 31 March 2024 Oblectlves and aclivitios Communlty Action Norfolk's (CAN) objectives as set out in its Memorandum and Articles of Association are: The at1v8rlMent of educatl(N). protecllon of hgalth and the reliel of poveity. dlstress and g1¢ki95., In the furtlierance of the said purposes, but not further or olhaNise. to pfornote and organise co- operation In the achiev8m8nl of the same. and To that end lo brlng together in Gouncil. rnpresentatives of the vollifrtary orgar)iLiatsoi)s and ytalulory autFiotllies witlin the area of beneflt. There have been no Lang88 to th8 objects slnce tha last reporl. The truslees have 8150 given conslderatkvn to tho charity's activities and l)ave assured Ihemselves that the organisation is actinq witliin Its ohl8ctivesi and In the best interests of fvrlhering Ihem. Publ1¢ Beneflt The Trustees confirm thatlhey have referred to the bnlormalion contained in Ihe Cl'iarity Comfftission'g general guldance on public benefit wtrn reviewlng the Charily'& alms arKI objectives and in planrbing future actlvlllos. Specjfically in response to the koy prln¢lples outllned by Charlty Commi8$10n.' Thero must bo an identlftabte benefft or bonefll$ Our communily siipport assists community organis¢ilions t78lping them operale leoally. develop their rdo<iS, Improve Iheir •ustaInabl1itY and maximlse thelr bgnefits. They In turn provlde tanglbla benefits for their targ81 community or sub-sets of that communlly. In addition, Some of our projects provide direct support to individuals to improvo tlieir 8ltuation. Leadlng Voluntary, Ccmmuily and Soclal Enlerpffise (VCSEI Engagement In Norfolk and wOrn(j to ensure feir outcomes for all helps Ideiitlfy Issues faced by those at a dl88dvantage. It lielps fUrtIr the objeclives and highlighL8 the concerr)s of the VCSE sector in Norfolk who themselves Wort( for thé banefrt of signlficanl Gonslituenl groups. 'fhrough our engagen)ent work we also bring organisalions and indivkjuals together to help identify and dellver solullons to tha challenges we collectively face. Thi8 work r@lates strongly to Oilr charrtable objectivps by brrth reducing distress diraclly. through a varlety of methods, and working with others to do so. The sca18 and impaGt of this worlk18 high1hled below.
Community Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporating the dlrectors. report).. Ipontlnuedj Year ended 31 March 2024 Beneflt Inu5t be to the publlc, or sectlon of the publlc The benafits of our activit$ a lo the general public either directly, through community organisa15ons or through partnership work. WheiE limits extsl they are nol unreasonably restrictive. The availability of our services cAn be lirr.ited by the availability of resources. Specific projects may be limlted in their geographical focus or on the eligitiilrty of ts81i8fic4aries. Whar8 this is the Case, il is dona on the basis of identified need or other legilima18 pfiDriti8ation made by us (Y by partriers organis8tion8. We ope/rate a charglng policy to beneficiarles In some clrcumst8nc8s. In such cases charges ar8 daslgned to be affordable. In geiiefal we work with partners to S8cur& tha necessary rasources for 04Jr dèlivery work. Our work falls w+thin the bDundarf88 of the county of Norfolk but Is compllmented by slmilar work provided by slstei. organlsations in nelghbourlng counties an¢J across the country. Cooperatlon exists belween Rural Communlty Councils on 3 local, r8glon818nd natlonal18V81 across dallvery, policy and $tratÉgy. We work with local partnefs b address issues £¢fos$ Norfolk as a w[le.
Communlty Action Norfolk Company Limlted by Guarantee Trustees, annual report (incorporating the directors. report) (conllnue Year ended 31 March 2024 Achlov8m•nts and performance Earfy in 2023 we refreshed our slrategy after lookin9 lonq and hard at the role we play. We dpc,ided to ft)cu3 on just three key elements whiGh encapsu181ed the work, focussed Olir efforts on tha communities and grassroots groups wa sprve, and demonstrated the charitys commitment to provlding publ1¢. benefil. 1. Hamessing the valuo of connected poople and servlces In the Con{nItIeS of P4¢rfolk 2. Supportlng people to make a posltlve dFfference by provldlng Informatlon. advlce, tralnlng and support for posltlve outcomes In the communltle8 of Norfolk 3. Halping communitlès to becomè •nvlronm•ntslly awar•, nw)ro reslllont and more ablo to dèvalop 801utlon8 for the futuro CAN'S new prfoiitles réfflect tho changlng environment we find ourselves in and aro based on us r8malniiig en independent, but L'ollaborative pather wilhln Norfolk's vuliJnLlary and community sect. pandemic, cost4>f-living crisi8, and war in Ukraine, have 811 impacted on oiJ¢ soclety hugely arKI often In ways we are Still trying to understand. These extend beyond har¢Jship and Ireased repd for help among conirnunlties and organisabons. We are comi.ng to terms witli new ways of ivorking, char>g8s to ttri8 structure of community ilsell reflected in the change in defflogi'aplii and a declirie in tradilional volunleerlng and volunteerlng pallerns. Rapidly changlng politi1 and fundlng prtorllies have to Ihe ¢omplexity ol the new envlronment we find ourselves in, From this there are raal opportunities lo work differently, and we want to focus on th88&. There 18 8 néw era of collaboratlon, and a recognition Ihat we must work together to make things happen. Thls Is vthy the core of our strategy Is bulldlng communlty coheslon and llirealer resilienLe. We recognise Ihat stronger comrnunities result in improvod health beneflt8. Healtli and Social Care reforms 8r8 re(ocu88ing on plii¢8- based approaches, and there is a greatsr rerognition that cornmiinlty needs support If il Is to Ilyive. Wi> renewlng our Gommitment lo support people lo m8ke a positive differ&nce. Cllmata change and the cost-of_livlng crisis lias drawn our attontlon to the need to be more sust8in8ble, to work towards greater sustainability in comiTtunitie8 and In our daily Iwes. Fairness, rural inequalilies, fuel povety, and the importance of grEen spaces hav¢ al,1 been part of CAN'S work for many yeai'8 and tliis 4eems the perfect tlme to consolidate th<lt work and pn)vlde a nre Ctshert offer lo help communlti88 to becixne environm8ntally away8 and more able to develop greener solutions for th@ future. How wo are rnefrtlng our strateglc priorlties Prlorlty 1 - Harnessing the value of connected people and servicos Fll tho communltkes of Norfolk Supporting ¢ommuniti8s has always been at the heart of our work. Ensuring that they are resilient, infcKmed and able to meet the many challenges they face requires a depp undefstanding of Ihe issues and motivations and a sensitivity to the issues Ihey face. Mucli of the direct support we provide li unfunded. but we supplement advic8 and infoiTnalion with dlrBct adion wherever wo can. Many of the projects we dellver In communities support the mo8t vulnerable in oijr society and thls wot* keepb us ¢onn6cted ¢ind provides insight into the wider development offer. Some 8xarnples of t.he support we offer are below.
Community Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporating the directors, report) (conUnJed) Year ended 31 March 2024 Achlev6ments and perfMance (contlnuedj Norfolk Good N8ighbour Network and related organisatlon support Support for Mutual Aid and Good Nèighbour Schem8s is a cornerstone of oui activity al grassiQOts level. Providlng advi, irifoiniation, supiJ(Nt, and training for exiing groups and especlally for n6wly 8merging ones is éssantlal ID th8ir safe operating and 8UStainability. We have supported th8 dev8lopment ofschemes for than 10 years. We were able to secure additional funding In 2021 to develop a support network to develop new Sdiemes and have sleadily iiicreased both the number of Scheni&s arid tlie I'esource5 and training support to meet ttieir ne608. Mor8 than 30 Schemes have been supported althougli numbers have dropped in recent year8. CurrEntly we are supporting 24 Schemes, and malntain a dedicated website at https.ww.norfolkgoodneighbours.org.uk. The neorK is also available to oth8r related organisalions (Men's Sheds for example). As part of tt7ig Ltsttèry fundlng, we have continued to develop our relaonshIpS with simllar p.8OrkS across the country with Ihe aim of i171proving relationships and creating a unifi8d approach lo developirig Good Neiglibour schem nationally. Duffng th@ three years from Aprll 2021 to April 2024 17.170 reque8ts for help were reGeiv8d by our GNSS. Many GNSS do not provide monthly actlvity r&tums however, and data scrutiny suggests Ihe real flgure for requests hs reallstically up to 30 per-cent high8r than Ihe recorded figure, Supportlng So¢lal Isolatlon and Lonelin98$ Now In ils fourth year. w6 have contlnued to prov5de 8UPPOrt ft)r more than 400 individuals Impacted by soclal Isolatlon &nd loneliness. Wod(irig with many st8k&holde from health, Social Prescribing and others, we have developed bespoke solutionb matched to Ihe ofi8n compl8x needs of tliose clients and provided 8 genuine lifelinè lor many. WorkiThg with our partners Future Project8, the project supports four Lrfe Connectors, Iwo Coordinators and a part-time CommunicatiS Officer across Breckland and North Norfolk. It has provlded more than 500 hours of volunteer titne in each distrlct and dellv8r8d a range of diverse support activitie8, coff88 mornings, game days etc.
Community Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporatlng the dirèctors. report) fconliftued) Year ended 31 March 2024 Achlevoment$ and peiforniance (conLlnu8dJ Talking Alx>ut Cancer Together Thls year we leamed up wtth Macmillan Cancer support to dellver Talklng About Cancer Together,(TAcr), which seeks to provlde informatlon and resources for the wider VCSE and cr8ate opportuniti8s for joint workin9. The Talklng About Canc8r Together Project Officpr ha8 m8t wlth 97 VCSE organisatlons and has engaqed willi over 150 organBatlonslgroups. This has been enabled by att8ndaiice at 32 Gommunlty, and 9 networking, ev6nts promoting the project and support offerings. Thiroughout the fitsl yeai. they Iiave engaged and r74i%ed awareness amongst Social Prescribers, Cancpi, Caro Navigators, Community Co,nn6*tors. and other stakeholders. In November they held a 'Cancer Exhibllion, Nthich brought together 24 stallholdets to Showcase their local support offering. TACTS Project Offlcer h8s developed a toolkit conlainlng mult'iple resources I'o raise aw8reiiLss arid 3UPPnrt the VCSE sector iiicluding two Psentatio1}S {clinical and sui)porl) and Iwo card qanieb lone around the most common cancers and Iheir most common side effects, the olhixr around avallab1e canc.er support including 109os. service overylew and QR code links). The programme has gone from strongLh to strength and Is alreacty playlrig a key rola it) the dÈveloplng can¢ supwt in Norfolk. Prlorlty 2 . Supportlng people to make a posttlve dlff8rence by provldlng Intormation, advl¢o, tralThlng and support for positivè outcomes In tha communitlo8 of Norfolk Comrnunlty Devèlopment Support and Tralnlng Support may link to a wide range (rf thlngs and our knowledgeable and exporienced team regularly tackle Issues and queries around govemance, funding, Policies, inrorporation, Charity Commlssion rules and r8gu1811ons, land ijse and much more from 5ndprfiduals siartlng up a gtDUP or VCSE organisation to establlshed VCSE'S. Despits, or possibly because of, the uncertainlie8 facing many of oiir cofflinuniiy assets the Community Developm&nt Team remaln8d busy. Many of the querles In 2023-2A related to governance Issues and operational queries. Along with luiiding, Ihese have been Ihe Ihree hlggest area.s of tho le8m's work with an Increas6 In the complexity of ca8es over the past yQ8r. In addilion to the 558 Communlty Development support Cases opened in th8 2023-24 financlal year CAN continued with 46 cas8s, i.e. those opened in previous financial years, creating i? total of 604 c4ses in 2023- 24. An increase of 6'Yo on the previous financlal year whère 503 Community Development support ca888 were opened, with CAN continuing with 69 casas of support. creating a lotal of 572 ca5QS.
Community Action Norfolk Company Limitgd by Guarantee Trustees. annual report (incorporatlng the directors. report) f¢onllnugd) Year ended 31 March 2024 Achlevemgnts and performance {contlnued) ")J l-{Jllll-IU'lI',ty Dé 01.11 Iil'.L'i .vri).irtkne Ivr. I During the 2023-24 financlal year CAN had 250 members, compared lo 241 members in the 2022-23 financl81 year (an increase of 4°/01. We also supported 240 Vlllage Ha115 including 19 application• tor the Jubllee viiiage Hall fund (3 successful cl8lms 8ttr8ctad more than £50,000 for prolecls worth more than £250,000). Th8 t8am have delivered 16 training sesslons to more than 190 people in arèas as div8rse as play area nspeclions, menopause in the workplace, Tru$tee roles and responsibilitles, DBS the¢ks, cybersecurity for VCSES, FirstAid, safeguarding, and wellb8ing in the workplace. In addition to these sessions our CommunSty Devalopment Team d81iv8r8d 14 tralnlng sessions directly to groups as paid for sessions, or part of18rgèr packages of p8id-for work such as converting to an incorporated stwcture.
Community Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) {¢ontinuedl Year ended 31 March 2024 Achlevements and performance (contlnufjd) The Community Devèlopment Team provide free support for mombers aTrd non-members alike but more Intonsive support is often needed 8nd Ihis pa,Kl for support contributes a significant element of our income. Members have addilional support time available, 2nd membership remains an iinportant part ol our income. Supportlng West Norfolk We have a long hislory of support in West Norfolk and have contlnuedl to provlde dddltional services throu¢Jhout the year. A dedlcated L.ocality Manager ensures exceptional links into lh8 VCSE sector and cominunilles for the 8orough, and pr()vidps valuable IntLlligence and soctcf arialysi¢J lor Ihg Norrfolk and Waveney Int13grated Care B08rd ensuring that the sharing of infonnation is L'jrgeled, followed up and adapts to the needs of the sector, W8 hav8 participat8d in 160 onlin8 or in-parson meetings, forLSms or events connected wlth our engement and repre88ntation role. We have supported 170 separate Communlty DeveloneThI IAses, helping to SUPP¢)rt 8tKI malntsin org8nlsational resili8nce In the sector In W&st Norfolk. CAN have organised training, workshop events, and forums engag1r at lea8t 430 Wet5t Norfolk particlpants. We have dellvered nln8 We81 Norfolk VCSE Hub wslons, attei)de(I by 2.53 people linLYee8e of 19Vo), provlding valuable Opportun1eS for neOrkIng and connecting organisal'ion8 8nd professionals across sectorn. W8 shared Inform8tlon and data acr08s all s8ctor8 to more than 210 We3t Norfolk VCSE Hub subs¢rlber6 and to many more organlsations and Indlviduals In Wesl Norfolk through otjr CAN malllngs on commiJni¢ationy. Empowering Communftle• In keppiThJ wilh our collaboratlve approach. we became, part of the Empowering Communities Partnership In late 2021. The Empowering Communlties Partnership is delrvered by key Infrastruclure organisations in Norfolk. Working with Voluntary Norfolk and supported by strategic partners Plorfolk Commiinity Foundtilion, Norfolk Communll.y AdviLe NeOrk (NCANI and F'USE Norwlch, Ihe Empowering Communlties PartnersPIlp seeks 10 deliver tin improved infrastructure offer for Norfolk. Our ¢ommitment to the Voluntary. Community and Social Enterprise sector in Norfdk is to deliv8r'. good, easy to 3ccess, universal offer of support targeted speciall8t support in response to VCSE needs. This has brought an unprecad&nted level of cooparstlon across our rèspectiNi8 organi$ations and is delivèrlng Impactful and streamlined support to the seLtor as a whole. Togelher we are sh(Iring learning, delivering Irainlng and providing best pra¢tiC8 sessions for the sector through 8 single point of acGes8. Thlk8 is despite the fact funding was reduced during the yèar. This Is funded by Norfolk County Council and will work collaboratively to bring additional resources irito the VCSE sector in Norfolk.
Community Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporating the diroctors. report) (conrfnued) Year ended 31 March 2024 Achlevements and perforn)ance (contlnu Pllority 3 - Helping comTrill?Itles to become environmentally aware, more reslllont and more able to develop solutions for the futuro North Norfolk ad¥l¢• for ¢r>mmunlty assets As part of our WO supporting Sharlngham Shoal Wind Fami ftjndlng we ware commisslor)ed to provlde Support. for North Norfolk Village halls Il1*8d to ener9y audlts, IdenlifylThg options for energy savlngs and fundlng. Althh tske up was small SLtpporttng 6 hd11s w8 hatre be8n ab18 to cr8at8 a rang8 of resources and devoloped a delivery packa>@ that will roll out next year. Dellverlng ut511tle&l6nor9y advlce and 8UPPQrt Our partnership wlth Aiigllan W8l8r and tha CiUz8ns' Advice Bureau funded Big Energy Savlng Neork, ha8 brought in more than £12.000 and has supported ijs to deliver ('raining. educational and behavioural change activltles in commuiiiti6s, and worked wlth professionals on fuel povety and water usage ensuring a coordinated approach across the reoion. It has provided us with an opportunily to support more than 12 Beat th8 Bill Support sessitsns in West Norfolk rea¢hlng more than 300 people. Our partnership with the DEFRA (The Department for Environment, FO[ and Rural Affairs) and across the ACRE (Actlon with Gornmunities in Rui81 Erigland) netwofk lielps support our work with rural commuiiities. enhances our delivery through sharlng of best practice and allows us to inform a national policy agenda on key188U8S that aff8Ct our communitS85. We conllnue to attend natlonal and reglonal Intelllgence and BUPPOrt groups to ensure that our work remains relavant 8rid to access and infomi the best practlce available. Cyb•r88curty, GDPR and 8mall charlt188 One of thts challenges of modem Ille has beeii the ever-presenl Ihreat of Cyber-at18cks, and IT fraud and sniall ch8riti8s ar8 partkcularfy vuln8rabl8 to this. To h81p charitles remain vlgilaiit and aware we have updated our tralnin9 SUPPOrt and offered sessions on cyb&rsecurity scams and provided regular posts outlining th& ciirrent throats. We remain an active memb8r of th8 Norfolk Against Scams Partnership and have deliver8d several workshops to the wider VCSE sector, reachlng more than 30 organisatlons across Norfolk and k88ping many more informed sbouL scams and Issues. 10
Community Action Norfolk Company Limited by Guarantee Trustees, annual report (i ncorporating the directors. r8POrt) {wnUnued) Year ended 31 March 2024 Flnanclal revlaw Within unrestrirte.d funds, income amounted to £249.211 (2Q23.' £295,064) ¢ind expenditu of g.411,115 12023: F_350.459) resulting in nel expenditure beloro transfers of£161,904 (2023.. f.55,395). Income within r8strl¢ted funds tol8lled £347,870 1202J. £ZfO,668) and exp8nditure of £268.091 12023: £269,763) result117g in net irK()m8 b6fora IransfLsf8 of £79,779 (2023- £905>. Prlnclpal fundlng sources Th8 Charity receives funding from slatulory bodies in tlie form of liervlce le>vel agreements along wlth Income from varuS Charitable Funds towards SPL>cifiG prolects. Re8eNo* Pollcy In accordance with recommènded practiC8S the TruBtees have delermlned Ihal unrestricted reserves musl be maintained at a level sufficient lo cover all liabilities trial coubj reasonably be 6slirnaled should the Chanty be wound up. In acldltlon, the Trustees have agr6ed 8 policy to increase I'eserves to a polnt where all contingent liabilitlas are roVed a1 a minimum of Six months core runnlng cosis arw h61d. At 31 March 2024 total reseN8s amounted io £283,21812023.' £365,34'3) ol. which Linrestrlcted res8rv8s were £117,94212023.' £279,846) and re4lricted fuii(Js lotdll&d £185.2761202J'. £85.4,97). Free reseryes. excluding IMg term Ilabllltles, amountfycl to £112,861 (2023., £271,829), willi Iho mlnlmJJm roquired level of IE>seNes calculated at £221,395. Thè Irust8es h8ve glven due care and attenllon to the golng coneern assumption h light of the loan arlsln9 from the per)slori Ilabilily. That liability lias been structured Iii such 8 way as lo allvw the chai'ty a way fornard in conjtjnction with 118 certairi Income. The c.ash ff ow cost I'o ttrie chai'ity of the pension liabilily in Iho next year is £23,802. 14aving carrled out a iJè.lailed revlew 811d Pfepared fijlure financigl projections the trustees consider the charity to be a going vnrern. Pgnslon Deficlt With th8 fin81 member of our Lo(:al Authority Defiiied Benefit Panslon Scheme rellring in Aprll 2012 the deft in the scheme crystalllsed. Community Actlon Norfolk was able to neuotiale i) r8paynient k)lan wlth N(fftilk Pension SeNices. With th8 scheme now cryslallised the liability is fixed and cannot Increase providlng a degree of certainty to the organisation. The staged payment plan provides an affordabla w8y for Community Actiori Norfolk to conlinue to repay this liability whilst minit71ising the impact r)n Communily Action Norfolk's delivery. Thls Is due to be repaid lil full by October 2024 and the outslanding debl for 2023124 is £23,5Q5. Investmfrnts Al 31 Marcli 2024 the charity had an Inveslment of f1,000 (before impairm8nt losses} In Thinklng Rural Cornmunily Inlere¥t Company, the subsidlary und8rt8king, and a £3.000 investment in Ciri(2n LLP. The objeGt of Cirican LLP is to enable the involvod members to tender for larger national research contracts that play to the members, skills and experiences, for both financial return and furtheranc8 of charitable purposes.
Community Action Norfolk Company Limited by Guarantèe Trustees. annual report (incorporating the dir6ctors' report) (¢ontInuj Year ended 31 March 2024 Plans for fulure perlods Movlng Forward: A new Strategy for a Now Era Alongsid8 our delivery prioritie5 we have sought to maximlse learnlng from our pandemic axperience, particularly in t6mi$ of th8 use of digitsl tools to assist our dellvery. We have also put in plac8 plans to safeguard our own resilience, recognising a signrficantly challanging y8ar which saw u8 use reserves to maintain the levols of support needed across our Community Development teams. For three yeaiE we hail8 operated under an emergency strategy designed to complement the needs of the county and our focus In supporting the changing aiid challenging landscape, However, reflecting on th8 demands faced by communities and VCSE organisations moving fomafd has driven a review of our prlorltles 18adlng to a relrésh of our strategy. Driven by th& Board of Trustees and developed In co118boration with our employed staff and stak8holders, the n6W Strategy and associated action p18n highlights CAN'S new prioritiès which reflect the changing environment in which we find ourselves, and are based on us remaining an indeper.dent, but collaborative partrler wlthin Norfolk's volunlary and communlty sector. The pandemlc, cost of living Cri3bS and war in Ukralne have all impact8d on our society hugely and often In ways we are still leaming to manag@. They have driven a new era ()f collaboration, and a reccgnilion thal together we can make things happen. W6 will seek lo capitalise on this and harness the value of connecljng people and serv1¢8s acioss Norfolk. As w811 as renewing our cornmitment to support people to rnake a posltlve dIff'ence. We fecognise that stronger communltles r6sult In Improved health benefits, wlth He8lth and Soc181 Care reforms refocussing on place, and a gra8l8r rocognillon th8t a communSty needs Support If it Is to thrive. Climate Change and the cost of living crlsis has drawn our attention to the need to be more sustalnable and to work towards greater sustainability in communities and in our daily Ilves. Fairness, rural inéqualities. fu61 poverty, the importance of green spaces have 811 b8en part of CAN'S work for many years and this seems the perfect time lo consolidate that work and provid8 a more cotrier8nt offar to help communities to becom8 environmentally awar8 and more able to davelop greener solutions for the futura. Our priorlt18s for the next three years can bo summarfsed as: 1. H8rnessing th8 value of connected p80ple and services In the communlties of Norfolk. 2. Supporting people to make a p06itive difference by providing information, advica, tralning and support for positive outcomes in the communities of Norfolk. 3. Helping communities to become environmentally aware, niore resilient and more able to develop 801utions for the fvlure. Communlty Action Norfolk 18 an independent charity whose long term focus is building 8 Stronger, fairef Norfolk. We do this through support, empowerment and strategic partnership with local voluntary, communlty, social enterprfse organisations as well as other key stakeholdèrs. We striv8 to be professional, approachable. friendly, Iwsled, know18d9eable. connected and incSusive at 811 times. 12
Community Action Norfolk Company Llmited by Guarantee Trustees, annual report (incorporating the directors. report) (condnugd) Year ended 31 March 2024 Structure, governance and management Governlng Documenl Community Action Norfolk is a registered charity and company limited by guarantee with no share capital. The Ilablllty of each mèmber in the evènt of a winding up is limited to £1. The charity has obtained the consent of the Registrar of Companies to be exernpt from the requirements to use the word 'Limlted' In Its name. The Memorandum and Article5 of Association of the company are the governlng docurTrents of the charsty which define the activities, responsibilitles and powers of the Trustees. Trustee$ The Bo8rd of Trustees comprlses of up to nine directly el8Cted Truste8s with the optlon for thè Board to co. opt an additlonal three Trustoeg. Currently there are geven trust8es. All Trustees give of thelr time freely and no Trustee remuneratlon was pald In the year. Details of Trustee expenses can be found under note 12. Trustees ar8 requiir8d la disclose all relevant Interests at the beginning of each meeting. Inductlon and Tralnlng All Trustees, on appolntment, are glven an Inductlon Pack whlch provld8s comprehenslve support, opportunlties for Iraining and detailed Role D&scriptions, the Code of Conduct for Trustees and the Memorandum and Articles of Associalion of th8 Charity. Newly appoint8d Trustees are Invited to vislt Slgnpost House for an Infomial msetlng wlth the Chlef Execullve Qfficer and to meet 8taff members. All Trus18es ar8 invited to induction Iralnlng on such is8ue8 as the management accounts, the re6ponsibilitK¥s of Trustees, etc. A variety of events and other lechnlques are used to keep the Trustee Board In contact and Informed with the activities of the staff leam. Organlsatlonal structure Th8 Board of Trustees Is responsible for the governance of Ihe Charity, including developing and revlewlng the policies of the organisation, ensuring that it works withln the law and operates in accordance with its objects and rules defined in the Memorandum and Artlcles of Association of the Charity. The Board is also responsiblo for ensuring that the assets and SOurCeS of tho Charity are managed properly. The Board currently has no formal sub-cornmittees although Quallty, Audlt and Remunerallon remaln slanding items on the agenda. 13
Community Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporating the di."8Ctors' report) {Mntlnued) Year ended 31 March 2024 Structure, gov•rnan¢e and management (contInu} Thlnkln9 Rural Community Interest Company The Board of Trusle85 appoinls all its Members of the Board to Communlly Actlon Norfolk'5 trading arm Thinkln9 Rural Communlty Int8r88t Company as ComF)any Direclors. Thinking Rural h85 held a long-standing intercompany debt and it has fjeen decided that this debt neads to b8 written off and Thinking Rijral closed down as it is no longer able to generate a profit. It was originally Ilnked to work done to support seNi¢es w& no longer provide. The board have voted to close Ihe Thinking Rural CIC. Soe accounts for addilional delalls. Delegated Authorsty Th8 Board has delegated Ihe rosponsibility for the day to day operations of the Charity to th8 Chief Executlve Officer, I'his inclucles rnanaglng all vtaff, ensuring that the budget is adher8d to. admlnistration of all aspects of the organisation, negoli3tions with fun4Jers arvj other stskeholders for support, 4nd r8presentation on OLrtside bodS8s. Rélationships Wllh Other Charitlg8 Thi, Charity has no divisional or brancli structure. It18 afflllaled to Actlon for CommunStl8s In Riiral England (ACRE, Registered Charlty No. 296434). Pay Polky for Senlor Staff The Tru81o88 con8idar the Board of Directors, who are the charlty's TNstsg$. and the $8nior rnanag8ment tsam, compri8ing th& key management personnel of the Gharity, in Chargè of directing and controlling, running and operating CommunSty Actson Norfolk on a day to day basis. AII INstees glve of thair time fre&ly and no dlfector received remun8Fation in the year. Detslls of dlreclors, 8XP8nses and related paty transactlons ar6 disclosed in notes 12 and 23 to the accounts. The pay of all staff is revlewed by the Truslees and con8ideration is given to annual cost of living incraases as well as broader reviews of pay and conditions when appropriale. In view of the nature of Ihe Charity, the Trusteès seek sultable advice to benchmark against pay levels in other similar organi8ations. In revlewing t15 information Trus188s seek to balance offeriry a competitive m8rk8t pay, with organisational affordabillty and the recruitment and retention of high quality staff. Risk Managèment The Charlty undert&k8s a fvll Ofganisational rlsk assassmanl covèring governance, operational, financlal, and oxieriial risks which il re¥qews annually (or more fraquGnlly when neededJ- Ongoing monitoring of 811 risk takes platie aiid the Board is provided kvilh updates and exception reports for each Board meeting. We have tak7 a parttcularly close look at rlsks pertalnlng lo the difficult yéar in 2022-23 and have pul st#ps in place lo reduce any addllional losses in the coming year. Thi5 lias iiicluded tFie rèvision of som8 contrE+Cts with suppliers and reducing staffing levels (through natural wastage) and increasing the range of contracts. In addlb'on, wè hava succgssfully completed the Dats Protection and Security Toolkit for NHS to ensure we have adequate protec*ions in place against cybercrime and fraud. Key rlsks from the register from 2023 Include: 14
Community Action Norfolk Company Llmited by Guarantee Trustees, annual report (incorporating the directors. repoi) (¢onllnugd) Year ended 31 March 2024 Structure. governance and managem•nt (oontlnu•d) Rlsk Miligatlon VulneralI1Y (if eX1>t1g fvnding much of which is due for r8(XJmmlssioning in 2024125 Seek additional funding opportunili88. 88gin neuotiallng renewal e8rly. Challenges of short-term funding and leck ol opportunities linked lo wevenlative suppoil and infr8strucluiB In current cliinate. See ebov8. Develop wider rgnge of activillos wo can deliver Inc,luding pa id ¢oimmunily devdoprn6y7t optlons an(1 h8alth siipport. Pressures on Income from extamal factors - fuel prlce impacting Thinking Fuel Income,108s of income for training room hire due to technology cl?8119es {TBam$lLoom). Explore long lerni contiacls ori rwm hlre. Allerngte room uses and dgvelop hlre fees strLicI'ure. Betler marketlng, Need to r8n8w website and CRM in next two years. Applicatlons lo flind8$ for support. Negotiate phased support through suppliers. 15
Community Action Norfolk Company Limlted by Guarantee Trustees. annual report {Incorporatlng the dlrectors, report) (contlnts•d) Year ended 31 March 2024 structure¥ govemance and mana9emfjnt (conllnuod) Indemnity Insuranc6 Th• Charity pays sn annual prsmium In resp6ct of profgssional Indemnity Insurance. This policv prote¢ts the Charlty froni loss arising from nagl801 or defaults of DlrectorslTrustee8, employees or agents and indemnifies DireCtorTrusteeS and oth8r officers against the con$8qu&nces of m06t neglecl or fault on their part. Fundralslng standards Informatlon Our approach to fundraising activlties.. ConimunFty AGtion Norfolk does not actively fundralse from the public or run legacy campaigns or und6rtake 81mllar fundraising activltles in ils own rlght or via trading or sub8idiary Ihird parties. Tha TnJst88s are though pleased lo receive unsolicited gift8 and legacie5 from 8UPPOrters who generously sUPPOrt our work. Our financial model is built around income from grants, Gon&racts, membership fees and traded setwices. The Trustees have iio plai)s to actively fundraise from Ihe public at this lime. We niake @very effort to ensu all of our activity 1$ conducted legally and ethically. Trustees, ro8pon81bilitl08 Statemont The Trustees, who are also dir8ct.ors tor lh8 purposes of company law, ar8 r8sponslbl8 for preparing tho Trustees, Annual Report and the financial stat8m8nts In accordance with applicabl618w and United Kingdom Accountify3 Standards Iunlled Kingdom Genorally Accepted Aecounting Practico). Company law requlres the Trust88S to prepare financlal stsieinents for each financial year. Under Company law the Trustees must rbol 8pprov8 the financlal stateirent,s unless they are selislled that they glve 8 true and fair view of Ihe state of affairs of tlie charitsible company ynd of the incomlng resources and applicalion of resources, includin9 the income and expenditure cf the charitable Gompany for that perlod. In preparing Ihe3e finaiicial stalements,the trustses are requlred to.. select sultable accouTrtlng pollGles and th&n apply them consistsnly. ob88N8 Ilie methods and prlnclples in the applble Charltles SORP 2019 (FRS102)', make judgments and accounling estimate8 that ar8 reasonable and prudent., stat8 whether appllcable UK Accounling Standards have been followed, subj8Ct to any material departUTg8 dSsclos8d and explained in th8 financial statements; prepare the financial statements on the going Goncem basiy unless ht is Inappropriate to presume that Ilie charilable company will continue in oper8tlon. The Trustoe8 are responsible for keoplng adaquate acttJun15ng records thal disc1058 Wlth reasonable accuracy at any bme the fin8nGial posib'on of the tharitable company and enable them to ensure th¥lt the financial ststements Comply with the Companies Act 2008. They are also responsible for safeguarding the assets of th8 chaiilablp company and hence for taking r8asonable steps For the preventloft and detection of fraud and other Irr8gul8ritias. 16
CommunÈty Action Norfolk Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (conllnuodj Year ended 31 March 2024 Audltor Each of tho persons who is a trustee at the date of approval of this report confirms that: so far as they are aware. there18 no relevant audtt informatlon of which the rharitable companls auditor is unaware; and Ihey have iaken all steps that they ought to have taken a8 a tnistee tD ffnake theMSee8 aware of any relevant audit information arKI to establish that the auditor Is aware of that information. A resolutlon to reappolnt Lovewell Blake LLP as auditor8 wlll be proposed at the forthcoming A¥iniial Gen&ral Meetlng. Small coinpany provlslon8 This report has been prepared taklng Ic dvanlage of the small companies, exemption of section 415A of th8 Companies Act 2006. The trustees, annual report was approved on,......,....,,..,,.. .... by.. . and signed on behalf ol the board of Irijstges Mr J Kearns Trustee 17
Community Action Norfolk Company Limited by Guarantee Independent auditor's report to the members of Community Action Norfolk Year ended 31 March 2024 Oplnlon We havo audited Ile finanGial statements of Cc>mmunity Action Norfolk (the 'eharity'l far thè year ended 31 March 2024 wPiicli comprise the statement of finar)C*al activiles (including income dnd expenditLsre ac¢ount}, balancè she6t. stal@ment of cash flows and the relatsd notes, ificluaing $Sgnlficaryt awounliNJ policies. The finanLial reporting r'ramework that has béen applied in th8ir proparalion is applicable law and United Kingdom Ar.countiniJ Stsndards. inclLsding FRS 102 The Flnancial Res)Orting Standard applicable in the UK gncl Rapublic of Ir&land {Uniled Kingdom Generally Accepted Accounting PractsGel. In our opinion Ihe flnanclal Staternants: give a tru8 ancl falr view of the state of th8 charlty's £ftairs as at 31 March 2024 and of Its Incoming resources and aPpIation of r8sources, including its iTrcome arKI expenditure, for th8 year Ihen 8nded: have been woperly prepared In aGcord8nce wllh United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with th8 requlrements of Ihe Comp8nies Act 2006. Baslg for oplnlo We conducted our audil in a¢cordanc@ with Internallonal Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our sponSibl11t1s Ljnder thos8 standards are further descrlbed in the Auditor responslbilities for the audit of the financial ststements se¢tlon of our report. We are independent of the charity in accordance with tho ethical requirements Ihal are relevant lo our audit of the financial stat8nienis in the UK. includifig the FRC'5 Ethical Standard, aiid we have fulfilled our other ethical responsibillties Iri accordance with Ihese requirein8nts. We believè that the audlt evldence we have obtalned is sufficient and appropriate provide a basls for our oplnion. Con¢luslons relatlng to golng ctMcern In 8udiling th8 Ilnanclal statements. we h1< ve conclud8d that the trustees, use of the going ¢onc8rn ba818 of accounting in the preparation of the financial statements 1$ appropriate. Based on the work we have performed, we have rKIt identified any malerlal uncertainti88 r8lating to 8V8nts or condilloris that, Individu811y or collectively, may cast significant doul)t on the chafity's abillty to conllnue as going conrn ft>r a period of 8t18asl tW81ve months from when the financial ststèments ar8 authorised for issue. Our responsiblllties and the responslblliues of the Irustees wlth respect to golng concern are d85cribed In the relevant Sections of this report. 18
Community Action Norfolk Company Limited by Guarantee Independent auditorfs report to the members of Community Action Norfolk (conbnued) Year ended 31 March 2024 Other Inforn)atlon The other information comprises lh8 infomialion Included In the trustees annual report, other Ihan th8 flnancial statements and our audilorfs report thergon. The trustees are responsible for the other inforrnation. Our opinion on the financial slalements does not cover the other inforniation and, except to the &xteril otherwise explicitly stated in OLtr report, we do not express any forin of i)ssuiran¢e conclusiori thereon. In connection with our audit of th8 financial stat8ments, our res¥K)nslbllity is to r&8d the other informatlL)n and, In doing so, consider whether Ilie othèr information is mat8ri8lly inconsistent with the financial statements or our knowledge obtalned in ttle cours8 of the audil or otherwise appears to bo materially misststed. If we Id&nllfy such materlal Incon8islencies or apparent m81erial mlsslatements, we are required to determl whether this gives rise to a matei'ial mls ctstement ini I,hi8 financial %t,,aleiiients Ihwfiis8lv•s. If, bcised ¢ffi the work we have performed, we conelude Ihat th8r8 is a materlal misstatement of th*> Other infonnation. we af¢J required to report I'hat fact. We have ftothing to report In this regard. Oplnlon$ on other matt8r8 prescribgd by the Companl•i Acl 2008 In our oplnlon, based on the work undertaken In the course of the audlt.. Ihe information given in the Irust88s' report. whif.h Includes the dirertors raport prpparod f(ff the purposes of Company law for the financial year, for which th& financial $talements are prepared is onsl¥tenl wlth the flnancial statements. and the dlredors, r8POrt included wlthin the trustees, report has been prepared in accofdance with appllc8ble legal requirements, Matters on whlch we are requiréd to report by exception In the Ilght of the knowledge and undersl8ndlng of the chaFIty and envlronmenl obtalned In the course of the audit. we have nol Sdenlified matsrtal mis8tat@rrientE In the, directors, r8Wrt In¢lLided witliln the tnjstees, report. We have nothlng to report in r&spect of the following matters in relation to which the Companles Act 2006 requires us to report to you rf, in our opinion.. adoquate accounting records have not been kept, or returns 8dèquat8 for our audit 178ve not been received from branches not visltad by us., or the financial statements arg not In agre8m8nt with the accounting records and reluins; or certain disclosures of trustees, rernuneratn specified by law are not made," or we have not received all the informatlon and explanations we reqiJir8 for our audll., or Ihe trustees were not &ntiUed lo prepare the finandal stsl.ements in accordance with the small companies regifft8 and take advantage of the small companies, exemplk)ns in pr8paring the directois, report and from the requirement to prepare a stra18glc report. 19
Community Action Norfolk Cornpany Limited by Guarantee Independent auditorfs report to the members of Community Action Norfolk (¢ontsnued) Year ended 31 March 2024 Responslbilltles of trustees As explained mor& fully In the Irustee8' responslbillties 81at8ment, the tNsl88s iffto aré also the directors of the chailty for th8 purposes of company law) are responsible for the preparation of the fin8nclal stslements and lor being sati3ned Ihat they give a tr And fair view, and f(Jf SL6Lh inl.emal control as the trustees determine is necessary to enab18 Ih@ preparation of financial slatemants that are free trom maierial missta16menl, whether due lo fraud or error. In preparlng the financial statements, Iho twstees are respoThsiblo for 8ssessing the ch8rity's a1lity to continue as a going concem, disclosing, as 8pplicabi6. matters related to going concern and uslng the going ncern basis of accounting unles5 the trustees elther Intend to liquidate the charity or k) cease op8rations, or have no realistic alternative but to do so. Auditor's responsibillties for thg audit of the finan¢lal ststements Our objectiv88 are to obtain reasonable as&urance ablwt wh8lh8r the financial statements as 3 whole are free from rnaterlal misst8tement, wheth8r due to fraud or error, and lo issue an audltor's report that In¢lLidè8 OLlf opinion. R8asonablo assurance is a high level of assbrance, but is not a guarantee that an audil conducled iii accordaiice wilh ISAS {UK) will always detact a material niisstglement when it exist5. Ml8St8t.emenls can aris8 from fraud or error and are considered materlal if, individually or In th8 aggregate, they could reasonably be oxpecied to Influence tlie econornK decisions of user5 tsk7 on th8 basis of these finaiicial statenients. Irregularities, including fraLKI, are instances of non-compliance wllh laws and regulations. We desSgn procedures in line with our responsibllllles, outlin6d above. lo delect material mitiBtstements In r8SP8Ct of Irr8gularities. Includlng fraud. The extent to wliich our procédures are capable ol detecting Irregularlties. includiiig fraud Is datalled bdow.. Enquiry of management and those chErged with gov6rnance; Enqulry of entity siaff complianc8 lunctlon8 to Identify any instsnces of non-compliance with laws and regulations: Revlewing financl81 sta18ment dlsclosures and ts5tlng lo supportlng documentation to assess compliance with applicablè laws and regulations., Performlng audlt work over the risk of management ov8rrlde of controls, Inoluding tesllng of loumal entrles and olher adlijstments for appropriat8ness, evalliatiiig the ratlona18 of signific8nl transactions outside the normal course of op8rations and reviewlng accounting estlmates for blas. Because of the InPierent Ilmltstions ol an audit, Ihere is a risk that we wlll not detect all Irregularities, including those Igading to a material mlsstalem8nt in the fi'nanclal statements or non-ctsmpli8nct> with regul&lion. This risk increases the Ynore that compliance with a18w or regulation Is removed from events and transactlons relecled in the financial s(atemon15, as wa will be ths likely lo become aware of instsnces of non4complianGe. The risk is also greater iegarding irregularities occurring due to fraud rathpr than error, as fraud involves intentTraI concealment, forgery. colluslon, omission or mlsrepresentalion. 20
Community Action Norfolk Company Llmlted by Guarantee Independent auditor's report to the members of Community Action Norfolk (continued) Year ended 31 March 2024 A further description of our respDnsibililies is available on th8 FRC'3 web3f ts at www.frc.org.uklauditorsresponsibilltles. This description forn part of our auditor's report. Usè of OLir roport Thls report is rnade solely to the charfty's members, as a bocty, in accordanco wllh Chapter 3 of Part 16 of the Companies Act 2006. OLir audit work has been unde,rtaken so that we might state to the charilV5 m8mbers those matters we ar8 r8quirad lo state to them in an oudilor's report and for no othei purpose. To Vie fullesl extent pennitted by law, wL* do not accept or assume respoiisibility to anyone other than the charity and the charit5 members as a body, ft)r our audit work, for this report, or for Iho opinths have formed. Mark Proctor FCA DChA IS8nlor Statutory Auditor) For and on behalf of Lovewell Blake LLP Chartered accountants & statutory audllor Bankside 300 Peachm8n Way Broadland Buslness Park Norwich NR7 DLB 2011212024 21
Community Action Norfolk Company Limited by Guarantee Statement of financial activities {Including income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funtts Total funds 2023 UnrestrlGtgd funds Income and endowments Donations and legacies Charitabla activities Other tradiiig actlviises lThveslment incoma 10,158 202,710 35,097 1,246 249,211 2,000 345,870 12,158 548,580 8,441 511,256 45,992 1,246 597,081 Total income 347,870 565,732 Expendlturo Expenditure on charilable acllvTtse5 Total experndllur? (411,115> {411,115) (268,0911 1268.091) (879,206) (679,206) (620,2221 (620,222} Net expenditure and not movement In fund8 (161,904) 79,779 (82,125) (54,490) Reconclllation offunds Total funds broughl forward Total funds carrled forward 27S,846 117,942 85.497 365.343 419,833 165.276 283,218 365.343 The statement of fin8nclal actNit12s includes all gains and losses recognlsed in the year. ASI income and expenditure derlve from ¢ontlDuing acllviti89. Thè notes on pages 25 to 38 form part of these fin8nclal statements. 22
Community Action Norfolk Company Limlted by Guarantee Balance sheet 31 March 2024 2024 2023 Noto Flxed assets Tangible fixed assets Investments 13 14 2,081 3,000 4,017 4.000 5.081 8,D17 Curienl assets Debtors Cash al bank and In hand 15 104.386 273.533 135,702 278,522 377,919 414,224 Cr8dltors'. Amounts falling due wlthln ono ygar 199,7821 Not current assètg 278,'137 35T,326 T¢)tal assets less current Ilabllltle8 283,2'18 365,343 365,343 Net a$s•t$ 283,218 Fund8 of the charlly Restricted funds Unr8Strlcled funds 165,276 117,942 85,497 279,846 Total charlty funds 19 283,218 365,343 Thesè flnandal slalements have been prepared In accordance with th8 P0vISIOnS 8pplicabl8 to companies sublecl to the small companies, rogime, These financial statements werè appi'oved by th8 tK)ard of tNstees and authorbed for issue on a4..¢414..1-d4and are signed on behalf of the board by: Kearns Trustse C¢)mpany registration nuniber: 03190820 The notes on pages 25 to 38 fomi part ol these flnanclal stat?ments. 23
Community Action Norfolk Company Llmited by Guarantee Statement of cash flows Year ended 31 March 2024 2024 2023 Cgsh flows from operatlng actlvilles Not 8xpenditure (82,125) 154,490) Adjuslments for.. Depre¢lation Df tangible flxed &ssets Other inl'erest recEiivable and siiiiilFJr income Loss on disposal of t3ngibl8 red assets Interest Pay3bl6 1mpaifm.ent loss on Investments 2,967 (1,2461 2.624 143) 2,320 575 37,970 Changes in.. Trade and olhe( debtor5 Trade and other cr8ditors 31,318 38,985 4,017 729 Cash g6neiated from operatlons 28,867 (44.268) Interesl pald Interest rgcelved (37,970) 1,246 (5751 43 Nal cash used in operating activities (7.857) (44,800) Cash flows from Inv•sllng actlyltlo8 Purchase of tangiblfi assets Net ca8h used In Inv86Ing actlvltl88 11,031) 11.031> (3.2391 {3,239) Ca31i flows from flnancing actlvitbeB R6payim(>ni ot borrowings Net cash froml(u8ed In) flnanang aclivi1188 3,899 {29,286) (29,286) 3,899 Net decrea88 In cash and cash equlvalents Cagh and cash equivalents at beglnnlng of year Cash And ca8h èquivalents at end of year {4,989) 278,522 273,533 (77,3251 278,522 The notes on pages 25 to 38 form part of these financlal statemenis. 24
Community Action Norfolk Company Llmited by Guarantee Notes to the fi.nancial statements Year ended 31 March 2024 General Informatlon The charily is a public beiiefit entily and a privatE compary limited by guarantoe, register8d in England and Wa185 and a registered charity ii) England and Wales. The address of the registered office is Ambassador Way. Greeiis Road. Dereham, Norfolk, NR20 3TL. Statemgnt of compllance These financial statements have b88n pr8parecl in ¢ornplianc6 with FRS 102, 'T Financial Reporting S18ndard appllcable in th8 UK and the Republic of Ireland,, th& Slatement of Recommendpd Pr?¢ cIIGe appli¢3ble to cliaiities preparing their rlCCOUllts in accordance wlth th¢ Financial Reporting qtandard applic8ble in the UK and Rp.public of Ii'eland (FRS 102) (Chai'ities SORP (FRS 102)) andtho Compani8S Act 2006 and the Charities Act 2011. The charlty constitute8 a publk benefit entity a8 deflned by FRS 102. Accountlng pollcles Ba31s of prfrparatlon The financial slatemenls have been wepar8d on th8 hislorlcal cost baofj8. The flnanclal stalem8ntS 8r8 weparÉd in slerling, wliich is Ihe lunctbnal currency of the entlty. Golng ¢oncern The Iruslees have glven dve ¢8re and attenlion to the going conrem asgumplion in light of loan arising froni the pension liabilfftty referred to in note J6 and lh& Trustees Anriual Report. The charity tias negoti8ted 8 repayment plan to allow the Gharity a way forwi?rd In conJLthnclion with its certain IOme. The cash flow Cost to the charlly of the penslon liability In the nexl year is £23,802. Hllvlng carriod out a d6tailed revlew and prepar8d futur8 financi81 projections th& trusts8s conslderthe charlty lo be a golng concern. Con801idation The chan'ly is not iequlred to pr6p8re consolidated accounts in accordance with the Charities Act 2011. and has taken &lvantage of the opiion not to ppare consolidated financial statemefits containL*d in Section 398 of the Companies AGI 2006 on the basls that the charlty al ity subsidiary urertakings Comprise a small group. Fund accounting Unrestri¢ted funds are available for use at the discr8tlon of tlie trlee5 lo furlher any of charity's purp05eS. Restrir.ted funds ar8 subjected to re$trictioris on their expendlture declared by Ihe donof or Ihrough the terms of an appeal. Income All irscome is Included In the Statement of Financial Activltl8s when the charity is entitled to Ihe Income and the amount can be quanlified with reasonable accuracy. Tho following spL'cific policies are applied to particular Categte$ of income: 25
Community Action Norfolk Company Limlted by Guarantee Notes to the financial statements (¢ontlnuedJ Year ended 31 March 2024 A¢¢ountlng pollcies l¢ontlnu•d) InGomp (¢ontlnuedJ Donation Incon Is recelved by way of grants, donalions and glfts and is Included In full In the Statement of Financ181 Acttvitias when receivable. Grants, where entltl811)8nt is not cop.dltional on the delivery of a specific performance by the charity, are recognisad wh8n the charity becomes unconditionally entitled to the grant. Investrnent income is induded when recelvable. Income from other trading activities is accounted for when earned. Income from grants. where rolated to performance and specifl¢ deliv8rabl8s, is accounted for a8 the ctt8rity e8ms th8 right to consideration by its performance. Exp•nditure Exponditure Is recognised on an accru81s b8sis as a liability is Incurd. Expendlture Includes any VAT which cannol be fully reGovered, and is reported as part of the expendilure lo which it relates.. expendllurs on charltable actlvltles L'omprfses those costs incurred by the charlty In th8 delivery of its activities and servlces for its beneficiaries. It includes both costs that can be allocated d1CtlY to such activities and Ihose costs of an indirect nature necessary to support them. Other expendlture Includes all expendlture that is neither related to raising funds for the charity nor part of its expenditure on charftable activitie8. AII G08ts are allocated be88n th8 expenditure categories of the Statement of Financlal Actlvltles on a basis designed to reflect the use of the resource. Costs relating to a particular e¢tivlty are allocated dir8Ctly, 0th8rs are 8PPOrtloned on an appropriate basis. Tanglble a850ts The cost of tangible fixed assets Includ88 only the expenditur8 incurred In brlnglng the assets Into worklng condition for their intended use. Ilems wlth a value below £500 are not capitalised as flxed assets, Impairment reviews are only carried out on groups of assets where there has been an Indication of Impairmenl, Depreclatlon Depreclauon is provided on all tangible fixed assets so as to write off Ihe Cost less estimated resldual value over their anllcipated useful Ilves, as follows: Telephone Equipment Computer Equipm8nt Equipment Over 5 years Ov8r 3 y8ars Over 5 yaars Invostments Investmènts consist of shares held in the subsidiary company and other investments, these are stated at cost. 26
Community Action Norfolk Company Lpmited by Guarantee Notes to the financial statements (contlnu Year ended 31 March 2024 counting pollcles {¢onllnwdJ Opèrating lease agreements Rentals applicab18 to operating leases where substanljally all of lthe b8n8fits and risks of ownership remain wilh the le&8or are charged against surpliuses a s,tralght lin8 basls over the perlod of the lease. Flnanclal instruments A financial ass8t or a fln8ncial liabilty 18 recognlsed only whei) the entity bÈ¢on)es & paty tD the contractual provisions ot the instrument. 8asic financial Instruments are initially recognised 81 the amount receivable or payable Including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future peyments discounted at a market rat& of inierest lor a similar debt Instnjment. Current assets and current Ilabilitios £re siJb8equenlty measured at Ihe c&sh or othe.r coTrsid8r8tio expected lo be paid or re¢elved 8nd not discounted. Debt instrurnents are subsequ8nlly measured 8t amortis cost. Deflnod Gontrlbutlon plans Coiitrlbutlons to d8fined contribution plan$ are r8cognls8d es an expens8 In Ihe parrod In which the related BeICe 18 vrDdOd. Prepald contrtbulloiis are recognl8ed as an a8t to IF)p extent that the pr8P8yment will lead lo a reduction in future payments or a catih r8fund. Llmlled by guarantee Community ActioTr Norfolk is a registered chdriiy and rmi)8nY limited by guarantee wilh rio share capit81. The liability of each member In the evenl of a winf.ling up is limited lo £1, 27
Community Action Norfolk Company Limited by Guarantee Notes to the financial statements (contlnugd) Yéar ended 31 March 2024 Doiiations and legacles Unre5triGtsd Funds Restrict@d Total Fund5 Funds 2024 Donations Trust duiiations Core granls 538 538 2,000 2,000 8ubscrlpdons Subscriptions 9.620 9,620 10,158 2.000 12,158 Unrestrlcted Funds R8strsct8d Total Funds Fund5 2023 Donatlons Trust donatlons Core graiits 153 153 Subs¢riptlons Subscriptions 8,288 8,441 8,288 8,441 Charltable aGtilIeS Unrestrlcted Funds RgstrScted Total Funds Funds 2024 Supportlng Communltle8 AdvoGa¢y Falmess 93,360 64,777 44,573 223,399 6,580 116,891 345,870 316,759 71,357 160,464 202,710 548,580 Unrestrirted Funds Rostrlcted Total Funds Funds 2023 Supportlng Communitles Advocacy Fairness 143.842 63,749 32,997 161,834 305.676 63,749 141.831 108,834 270.668 240,588 511.256 Included in charftable actlvitles is Government funding of £355.006 (2023.. £386,923). 28
Community Action Norfolk Cornpany Limited by Guarantee Notes to the financial ststements {eontlnued) Year ended 31 March 2024 Other tradlng actlvltles Unreslricted, Tolal Funds Unrestrir,tiJd Tolal Fun($8 Funds 2024 Funds 2023, Office sub-let and room hire Thinklny Fuel Secrelarial Se1¢88 21,233 11,924 1.940 21,233 11,924 1,940 20,200 17,4'18 8,374 20.200 17,418 8,374 36,097 35,097 45,992 45,992 Investment InGome Unrestrictad Total FundB Unrestrlcted Totsl Fund5 Fundj 2024 Funds 2023 Interest from bank accounts and short term deposits 1,246 1,24r) 43 43
Community Action Norfolk Company Limited by Guarantee Notes to th6 flnancial statements (¢ontJnued) Year ended 31 March 2024 Expendtture on chflritable actlvltles Acti111e5 undertaken directly Support costs Total funds 2024 Total fund 2023 Supportlng Communitia8 Advocacy Faifne$9 GoVnanc0 cosls 260,263 68,959 129,286 66,e68 25,881 326,931 94,840 151,627 105,808 87g,206 323,354 76,181 175.281 45,406 105,808 220,698 458,508 620,222 Expe.nditur8 on charttable actlvitlos Includas rastrlcted expenditure amountlng to £256,757 (2023 £2fj9,769). Analysls of support Costs 2024 2023 Communicalion5 and staff training Eslablishmènl costs staff trav81 Govomanc8 costs 3,907 109,402 1,581 105,808 7,043 112,668 915 45,406 220,898 166.032 Expenditur8 on 8UPPOrt costs includes r88tricled expenditure amountlng to £11,334 {20?.3 - £21.211) Analysis of governanc8 co8ts Unrestrlcted Total Funds Unrestrlcled Total Funds Funds 2024 Funds 2023 Cniployment costs Finan¢e costs in respect of pension liability Communicatlons and staff tralning E8tablk8hmeni costs Sl4ff travel Bad d•bts Impairtnenl of Investment 30,334 30,334 31,059 31,059 37,970 2.385 8.15Q 965 25,004 1,000 105,808 3'1,970 2.385 8,150 575 5,612 7,431 729 575 5,612 7,431 729 25,004 1,(KlO 105,808 45,406 45,406 30
Community Action Norfolk Cornpany Limited by Guarantee Notes to the financial statements (contlnugdj Year ended 31 March 2024 10. Net oxpendSture Nel expenditure 18 Stated after chargingl(crediting).' 2024 2013 Dopreciation of tsngible fix8d assets Operatlng lease costs- land and bulldlngs Operating let>se costs - equipment ALiditor's rp.muneralion - Audil of the financial slaternents Loss on disposal of fixed ass8ts 2.967 39,000 1,775 15,376 2,624 39.000 2,232 14,150 2,320 11. Staff Gost$ Th8 total s18ff costs and employee berieflts for the reportSng period are anelys8d as follows.: 2024 2023 Wages and Salaries Social security Employer contributions lo pension plans 290,088 2,2,270 21,fXi1 304,784 24,518 22,266 333,419 351,&68 The average head count of employees durlng year was 1012023.. 11 l. The ¥verage number of full- time equivalent employaes during the year is analysed 85 follows.. 21724 No. 2023 No. Chief execulive Locality manager Project workers Administration 10 11 No employee recelved employee benefits of more than £60,000 dui'ing the 5iear (2.023." Nil). Key Mafiagement P•rsonno1 Key fflanag8m8llt personnel rernunerallon amounted to £103.637 In re8P6Ct of Iwo employees (2023.. £101,029 in respect of two employees). 12. Trustee remuneralion and expanses The truslees received no emoluments and had no expenses relmbursed during either the current or previou5 year. 31
Community Action Norfolk Company Llmited by Guarantee Notos to the financial statements (¢o#klnued) Year ended 31 March 2024 13. Tangibla flxed a5set8 Telephone Computèr Equipmont Equlpfnenl EquiPTht Total Cosl Al 1 Api. 2023 Additions 7,947 15,302 1,031 23,814 47,063 1,031 At 31 Mar 2024 7,947 16,233 23,814 48,094 Deproclatlon At 1 Apr 21123 Charge for ttie year At 31 Mar 2024 7.947 12,261 2,697 22,838 270 43,046 2,967 7,947 14,958 23,108 46,013 Carrying amount At 31 Mar 2024 1,375 706 2,081 4,017 At 31 Mar 2023 3,041 976 14. Invastmènts Shares in group uiidertaklngs Other investments Total Cost or valuatlon At 1 A[>r 2023 Additions 1,000 3.000 4,000 At 31 Mar 2024 1.000 3,000 4.000 Impalmient At l Apr 2023 DIsp06als Impalmienl losses At 31 Ma* 2024 (1,000) (1.000) (1,000) {1.000) Carrylng amount Al 31 Mar 2024 3,000 3,000 4,000 At 31 Mar 2023 1,000 3,000 All investments shown above are held al valu81ion. The Investrn@nl in Subsldirlry Undertaking r618tes to a 100¥0 ghar8 in th8 Issued share ¢apltal of Thinking Rdral Communlty Inleresl Company, a company regist6r8d in England and Wales (company r8gistratioii nunibar 06361946). The capital and reserves of Thinking Rural Community Int8r@st Company ware £46,809 in deficrt, while a profil of £90 was reported for the year ended 31 March 2023. Other investments relates to a £3,000 Investrnent into Ciri¢an LLP. Th8 object of Cirican Is lo enabl8 Ihe Involv8d members to tender for larger national research Contracts that play to the members, skills ar experlenc88. for botli financial retum and furtherance of charitable purpose8. 32
Community Action Norfolk Company Limlted by Guarante8 Notes to the flnancial statements (contlnued) Year ended 31 March 2024 15. Doblorg 2024 2023 Trade debtors Amounts owed by group undertaklngs Prepayments and accrued inc.om8 Other debtors 36,200 19,281 48,905 30,993 19,281 8S,025 403 1Q4.386 135.702 16. Crédltors: Amount8 falllng dua wlthin ono yoar 2024 2023 Loan In relation to deflned benefit pension deficit Trade ueditois Accruals and deferTed incorr Soc181 securliy and other taxes Other creditors 23,505 38,201 19,441.7 6,652 11.97T 19.608 16,583 6,722 99,182 56,898 Following the retirement of Ihe last member of the pension schLime from the charity in April 2012 Cessation Ve11uatlon Report was prepared and issireij by a Qualified actuary on 20 JuSy 2012. Tlie charlty ha8 enlefed Into a repaymenl agreement wlh Norfolk Couniy foouncil to repay the defiiEd benefit pension deficit, which cryslallised as a rasult of the retlremenl, over a period of Ihirte@n years 8nd Six months. The ulher tyreditor balance of £11.977 {2023'. £5,1641, relaleis lo funds hel'd as agent on behalf ol third partles. During Ihe y&8r Income 01 £45,154 (2023: £10,016) was nscelved by the charlty as agent and expenditure of £38,34112023-. £14,505) was paid OLIt by the chsrily as agenl on behalf of thlrd rjarties. 17. Deferred Income 2024 2023 At 1 April 2023 Airount released to incom8 Amount deferred in year At 31 March 2024 60 (60) 508 60 508 60 Deferred income comprises the advanc roceipt ot income for room hire. In the preVu$ year deferred income related to the advance r8C@ipt of income In resp£ct of charitable atylivities. 18. Penslons and other post retlrement beneflts Deflned contrlbutlon plans The amount recognised in incorn@ or exp8tltUra a8 an expeiise in relation to defined contribution plan8 was £21,Ofri1 (2023.. £22.266). 33
Community Action Norfolk Company Limited by Guarantee Notes to the flnancial statements {¢ontl•) Year ended 31 March 2024 19. Analysls of charltable funds Unrestrlctad funds At Translors 31 Mar 2024 At 1 Apr 2023 Income Expendllure Ganeral lunds 279.846 249.211 (411,115) 117,942 At Trgnsfèrs 31 Mar 2023 At 1 Apr 2022 Income Expendlture Genpral funds 332,701 296,064 (350,459> 2,540 279,846
Community Action Norfolk Company Limited by Guarantee Notes to the financial statements {11nu9dJ Year ended 31 March 2024 19. Analysis of charllable funds Icontlnued} Restrlctèd fund8 At Transfers 31 Mar 2024 At l Apr 2023 Inrnme Expendilure Blg Energy Savlng NeOrk The National Lottery Community Fund - Reaching Communities I Partnerships The Natsonal Lotiery Commurbily FLind - RC London and bouth East Region Norfolk County Councll - Social, Isdallon Macmillan Interveiition Norfolk CDmmunity Foundation-. Sher5ngham Shoal Community Fund ACRE Paul Bassam Charitable Trust 1,015 1,015 10,686 55,625 (42,821) 23.490 76,069 {1,258) 2Jl.268 42,875 (180,413) {44,174) 126,924 {2.557} 8,507 5,897 8,580 <6831 2,000 2,000 85,497 347,870 1268,091) 165,278 At Transfers 31 Mar 2023 At 1 Apr 2022 Incomg Expendtture 819 Energy Saving Network The National Lottery Communlty Fund- Reachlng Communltle81 Partnerships The National Lottery Communlty Fund - RC London and South Easl Reglon Norfolk County Council- Social Isolation Ma¢millan Intervention Norfolk Community foundation.. Sli8ringham Shoal Community Fund ACRE Paul Bassam Charltable Trust 3,383 (3,383) 31,471 (31,148) (323) 15.028 53,000 (56,311) (1,031) 10,688 40,633 214,285 (178,849> (721 76.069 (1 ,2581 11,186) 87,132 270,668 (269,7631 (2.540) 85,497 35
Community Action Norfolk Company Limited by Guarantee Notes to the financial statements (contlnued) Year ended 31 March 2024 19. Analysis of charitable funds lcontlnued) Tlie Big Energy Saving Nelwork fundlng has been r8ceived in relation to the provision of 8nergy 8dvlce to consumers. Funding has b68n r8c&lved from Th8 Natloiial Lottery Community FurKI - RC London and South East Regior) 1,1 relation to the Good N&ighboumood Network. Norfoll< Lounty Counoil has provlded funding towaras the alm of Signiftcantly reducing Social Isolation and lon81in6ss across Norfolk. The prlor year transfer of £l,Q31 to Gener81 Funds related to the purchase ofa lixod a58et. Macmlllan Interventlon - Fur,dlng will b3 provided to fund th8 establlsliment ol a Macmillan Interventlon: Community Actiori SLiffolk and Communlly A¢lion Norfolk Tslklng About Cancer Together. Th8 deficit balance at the y8ar end relates to P<iyroll costs incurred in the current year whlch will be r8lmbursed in the. iiew financial year. The prior year Iransf9r of £1,188 10 General Funds r81ated lo Ihe purchase of a fixed asset. Nofolk Community Foundatlon- Sheringham Shoal Community Fund - Fundlng has bean recelved in relatlon lo th8 Village Hall Energy Support Package Pilot project. ACRE- Funding has been r8c8ived In rdatlon to th9 Rural Houslng Enablers Programme. Paul Bassam Charitable Trust. - Fundlng has b88n provided tOW8rd$ th8 update of th8 Charity websit8 and connected client management system. Prlor y6ar fundlng The National Lottery Community Fund - Reachiiig Communities I Partnershlps has provided funding for the Healthy Communlties Together proj8Ct whlch is aimed at the proactive engageinenl of vuln@r8ble individuals. The prior year Iransf8r of £323 relates to th6 undersp6nd on the project which the Charily w25 permitted lo retain.
Community Action Norfolk Company Limited by Guarantee Notes to the financial statements (contlnued) Year ended 31 March 2024 20. Analysls of net assels between funds Year onded 31 March 2024 UnTestrlcted FndS Restricted Tol81 FLinds Funds 2024 Tanglble fixed assets Investments Net Current assets 2,081 3,000 278,137 3,000 112,861 165,276 117,942 165276 283,218 Yoar ended 31 March 2023 UnreslrKtéid Funds Reslriclpd Total F.unds Funds 2023 Tangible fixed assets Ir)veslments Net current as88ts 4,0'17 4,OQO 271.829 4,017 4.OQD 357.32E 365,343 85,497 279.846 85,497 21. Analysi8 of changes In net debt At At l Apr 2023 L8sh flows 31 Mar 2024 14,989) 273,533 13,81391 (23,50i) {8,888} 250,028 Cash at bank and in hand Debt due within one year 278,522 119,606) 258,916 22. Operating lease commitment8 Th8 total future minimum lease payments under non-cancellablo operating leases are as follows.. 2024 2023 Nol later than 1 year Later than 1 yp.8r and not later than 5 years 43,622 159,528 30,Q33 203,150 30.OJ3
Community Action Norfolk Company Limlted by Guarantee Notes to the flnancial statements (contlnued) Year ended 31 March 2024 23. Relaled partias Marion Coloman. 8 trustee, is also trustee of West Norfolk Carers, while Jane Evans, also a trustee, Is th8 Chief FxecLrt5ve Officer. Dui'ing the year membersiiip income of £Nil (2023: £20) was rec8ived Irom West Norfolk Carers. Jani¢e Minns, a trustoe, wa8 alsL> a Iruslee of The Purtleet Trust R6s<lemenl Project (King'8 Lyiin) Liiriitod unts'l 27 September 2022.ln the previous year membersl)ip Income of £50 was received froni The Prfla81 Trust Reslllement ProjeGI (Klng's Lyiin) Limlied. Durlng tho year the following transactions wer8 undertak8n With Thinking Rural Community Inter88t Company, a wholly owned subsidiary ol. Community Acliuii NorfolK.' 2024 2023 Balanc6 due from the subsidlary undert8klng al the yaar end Provision aga+n8t b31an¢e diie from 8ubsidi8ry undertaklng 46,281 46,281 27,000 27,000