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2024-03-31-accounts

Company no. 3336101 Charity no. 1061568

Action with Communities in Rural England

Report and Audited Financial Statements 31 March 2024

Action with Communities in Rural England

Reference and administrative details

For the year ended 31 March 2024

Status The
organisation		 is
a		 charitable company limited by guarantee,
incorporated on 19 March 1997 and registered as a charity on 26 March
1997.
Governing document The company was established under a Memorandum of Association
which established the objects and powers of the charitable company and
is governed under its Articles of Association.
Company number 3336101
Charity number 1061568
Registered office and 2 The Quadrangle
operational address Banbury Road
Woodstock
Oxfordshire
OX20 1LH
Honorary officers James Blake Chair
Susan Dovey Vice Chair
Gavin Parker Vice Chair
A full list of the trustees serving during the year and up to the date of this
report can be found on page 18.
Executive director Richard Quallington until 28 May 2024
Chief executive Corinne Pluchino from 29 May 2024
Company secretary Corinne Pluchino
Bankers Lloyds plc
14 Castle Street
Cirencester
Gloucestershire
GL7 1QJ
Solicitors Stone King LLP
13 Queen Square
Bath
BA1 2HJ
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

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Action with Communities in Rural England

Report of the trustees

For the year ended 31 March 2024

The directors present their report and the audited financial statements for the year ended 31 March 2024.

Introduction

The reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Mission, objectives and activities

ACRE’s objects are to promote any charitable purpose to improve the conditions of life of people and communities in rural areas in England and Wales . More specifically ACRE’s mission is to work with its 38 members and other key stakeholders to evidence and address need, to inform and to influence at a national level, speaking up as the voice of rural communities across England . ACRE’s beneficiaries are at the heart of all its work specifically; all people living in rural areas of England, but especially those who are at risk of isolation and disadvantage and for whom rurality brings additional challenge and cost to their daily lives .

ACRE reviews its strategic priorities, aims and objectives on a regular basis as part of the business planning cycle. The current three-year corporate plan 2022-25 comes to an end in March 2025 and a new strategy will be developed during 2024-25 in readiness for the start of the new financial year.

Vision

ACRE's vision is ‘Rural Communities that are thriving, inclusive and sustainable and which have the services needed to ensure equity for all residents’, and ‘rural places that are fully engaged in the UK’s future policies and ambitions’ .

This vision is underpinned by behaviours which support the following values:-

Objectives

ACRE's core objective is to promote a healthy, informed, vibrant and sustainable rural community sector that is well equipped to address local need whilst being able also to influence and benefit from policies and initiatives at national, sub-national and local level. Specifically as the 39th member of the ACRE Network, ACRE’s main purpose is to:-

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Report of the trustees

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As the national body of the ACRE Network, ACRE also supports its member organisations to build their capacity in order to serve and respond to the needs of rural communities.

Our funders and sponsors

The greater extent of our work this year was only made possible with the help and support of our funders and sponsors. We are extremely grateful to the following for their financial support during the year:-

Activities

ACRE’s day to day activities during the year were focused on seven specific workstreams as further elaborated in the operational plan, namely:-

  1. Research and intelligence;

  2. Policy, voice and national influencing;

  3. Engaging and collaborating with key national partners;

  4. National programme development, delivery and service improvement;

  5. Developing and strengthening the ACRE Network and supporting its members;

  6. Governance and leadership of ACRE and the national network;

  7. Management and corporate services.

How our activities deliver public benefit

ACRE's charitable activities are to alleviate rural disadvantage in rural communities throughout England through its activities and achievements, a sample of which are set out below.

Achievements and performance

During 2023-24 , ACRE continued to develop its strategy for advocacy on behalf of its end beneficiaries in three major directions:

The Trustees would like to take this opportunity to thank the ACRE team for their continued commitment, hard work and energy throughout the year which enabled the organisation to achieve so much.

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  1. In pursuance of its role in speaking up for rural communities, ACRE continued its engagement in a wide range of national advisory and steering groups aimed at influencing public policy towards either rural or civil society issues including: The Rural Coalition; The Civil Society Group; Defra’s Rural Insights Forum; The Rural Housing Network; Post Office Advisory Group; End Fuel Poverty Coalition; and Rural England CIC. In addition, we were pleased to be invited to be part of the Advisory Board that has assisted Government with the allocation of £100m to support voluntary organisations affected by rapid increases in the cost of living.

  2. During 2023-24 we took two substantial initiatives to update both the way we go about speaking up for rural communities and also to prepare for rural areas being a focus for policy making both before and after an anticipated General Election:-

  3. a) For the first time we can quantitatively report here the work that has been done to raise the rural voice in these consultations as well as recording where we have had both successes and disappointments. During the year we responded to 32 Government consultations or calls for evidence where we judged there to be a significant potential impact on rural communities. We noted but did not respond to 13 where the importance of the issue was not sufficiently clear. It can sometimes seem that time spent reactively on Government initiatives is hard to justify, however, by tracking what we are doing through our intranet it becomes clear that well evidenced responses tend to lead to follow up from the Department concerned and a consequent increase in influence.

  4. b) We carried out a review of all our ‘asks’ on behalf of rural communities and based this on our network’s understanding of the pressures and external influences acting on people and communities in rural areas. This was brought together in a document ‘No Rural Community Left Behind’, published in Spring 2024, which brought together over 30 recommendations for an incoming Government. The document has been shared with a wide range of stakeholders and will continue to shape our conversations with the new government.

  5. c) The review has resulted in a new focus on four specific policy areas:

    • I. Promotion of community-led action . Opportunities to promote the principle of driving resources and support down to the most local level in rural areas have been few over the past year, and in many cases the argument has to be made ‘upstream’ of direct policy. However, whenever it has been possible to do so we have pressed the case for this being the best way to engage communities in finding solutions to local requirements. We have responded and given evidence to this end through:

      • The Hewitt review of Integrated Care Boards and Systems, a very important local issue for many of our members who are actively delivering initiatives in this area.

      • Development of policy towards Dormant Assets and Community Wealth Funds.

      • Response to the Domestic Abuse Commissioners annual report and, apparent, limited recognition of rural aspects of this difficult issue.

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ACRE has also engaged in a range of other policy discussions of importance to rural communities. For example, early in the year the Government published a draft Bill in response to concerns that public premises are not adequately prepared for acts of terrorism. This was given the name "Martyn’s Law”, in honour of one of the victims of the Manchester Arena bombing in 2017. We worked actively with the Home Office, the Home Affairs Select Committee, the Voluntary and Community Sector Emergencies Partnership, proponents of the Bill and our members with the aim of ensuring any legislation would be proportionate to terrorism risks for Village Halls. By April 2024 the Bill had not been introduced, but all political parties had indicated their support for it in the new Parliament and we are remaining fully engaged as the new Government takes the proposals forward.

We have also been in discussions with the Environment Agency and other partners about how best to support farming and rural communities more widely to build resilience in response to the increasing challenges of climate change, with a particular focus on flooding. We expect this to continue after the General Election as we develop a plan of action and ways of working together.

  1. In addition to overseeing the delivery of the ACRE Network Agreement with Defra which enables ACRE’s 37 members (38 upon the registration of Kent ACRE) to focus practical support on rural communities across rural England, the organisation worked hard to maximise and improve the reporting and performance requirements contained in the current three-year funding agreement with Defra during the second year of its operation. The change from annual agreements to the current three-year agreement enables ACRE members to plan with greater certainty for the support of end beneficiaries and rural communities for this extended period.

  2. ACRE continued to improve the monitoring and evidence gathering that supports and underpins the ACRE Network Agreement with Defra. With enhanced reporting, the continuing development of a bank of case studies and examples of best practice to evidence impact, ACRE has been able to demonstrate more clearly to Defra the value of the Agreement. Throughout the year, ACRE members have continued to support rural communities in addressing the challenges resulting from the cost -of -living crisis. ACRE has continued to develop closer links with the Defra team to ensure that grassroots intelligence from ACRE Members is used to inform decision making within Defra and other government departments.

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  1. Throughout the year ACRE supported its members by providing, guidance and advice and one to one strategic support for individual members facing specific challenges. Following the closure of its member in Kent, ACRE has been supporting a strategic review to consider how best to deliver ACRE Network services to communities in Kent in future. The results of this work indicated that there was both a need and a head of steam locally for the establishment of new organisation to focus on supporting rural communities locally with practical services whilst also acting as an advocate on their behalf with the key statutory and other stakeholders operating across the county. A ‘founding’ board of trustees has been established and discussions are ongoing with the local strategic partners over the details of the business plan and funding for the new entity. Charity Commission registration is being finalised in the late spring and the new organisation will shortly be able to deliver ACRE Network services in Kent.

  2. A second survey of ACRE members was undertaken, documenting their size, reach into rural communities, services offered, as well as their perception of local priorities and corporate risks. We learnt that members levered in approximately £40 million worth of investment into rural communities, provided over 30 different services to approximately 28,000 voluntary and community groups. The most common support being provided to rural community groups was for the smooth running of village halls, followed by health & wellbeing initiatives, community consultation & engagement and fundraising. The survey provides useful intelligence which ACRE is using to improve support and representation of members. It was encouraging to note from the survey that the ACRE Network remains robust, despite the very real financial and operational challenges of recent years.

  3. With the now well-established practice of remote working, we further developed the use of the digital platform Basecamp to support collaboration across the Network and continued with the regular online monthly meeting of ACRE Member Chief Executives, established to improve communication and to promote mutual support. This year we also introduced twice yearly ACRE Member Chairs meetings, and have set up a Basecamp group to allow for mutual networking and support amongst ACRE Member Chairs and trustees.

  4. Online engagement has improved. Our mailing list grew by 87% over the course of the year with 1,912 active subscribers at the end of March 2024. During this time, we circulated 13 press releases and six blogs which were opened on average by 58% of subscribers, up from 46% in the preceding 12 months. Our social media following has also increased, most notably on LinkedIn where it has almost doubled. We now have nearly 7,400 followers across all our social accounts. The ACRE website has been continually updated with new content throughout the year and has received about 6,000 visits per month, most of which have been to village halls content.

  5. We held our annual ‘Village Halls Week’ for the seventh year, but this year in March rather than January, in response to feedback from network colleagues. The chosen theme was ‘go green’, celebrating the things rural community buildings can do to promote environmental custodianship in their communities, from making their building more energy efficient to supporting environmental groups and initiatives locally. ACRE developed new re-usable branding for the campaign, produced a physical and digital campaign pack to help village hall management committees get involved, held a livestream to mark the beginning of the week, posted topical blogs, and shared relevant content from halls on social media.

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Report of the trustees

For the year ended 31 March 2024

As this overview highlights, 2023-24 has seen ACRE continue to adapt its delivery to embrace a more online and digital way of operating. Working with the challenges of limited staff capacity, a growing portfolio of activities and increasing demand for ACRE’s services continues to test and also confirm the resilience, creativity and flexibility of the highly motivated staff team and specialist associates. They have continued to embrace new ways of working and, despite the challenges, have achieved an extensive range of laudable outcomes.

In common with other organisations ACRE has continued to feel the impact of a tight financial climate coupled with increasing and well documented inflationary and cost of living pressures. This continues to set a challenging and uncertain operating environment in England for infrastructure charities such as ACRE.

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Despite this uncertainty, engagement with Government has continued to grow and the future of the Defra agreement longer-term is looking positive. An in-depth, independent, evaluation commissioned by Defra of the ACRE Network agreement is indicating that the work delivered by ACRE members is highly valued on the ground and that the current delivery mechanism is both efficient and cost effective. The current ‘in principle’ multiyear Defra funding agreement enables both ACRE and its members to continue to plan both for the future support for rural communities, and the internal transformational change needed to ensure that the services and support available are relevant and sustainable in to the future.

Given this context strong governance and effective succession planning is critical, and the ACRE Board placed increased focus on both of these areas during the year. A review of governance against the Charity Governance Code concluded that governance arrangements were robust, but could be further strengthened by implementing a number of measures that have been brought together in a Governance Action Plan. This is now being implemented.

On succession planning, the Board set up a dedicated sub group which has focused on ensuring a smooth transition in leadership at both Executive and non-Executive level. As part of this, three new Member trustees were recruited, replacing a number of long serving trustees who had come to the end of their terms. We would like to thank them for their dedicated contributions.

The group also oversaw the transition to a new Chief Executive as Richard Quallington, ACRE’s Executive Director, stepped down in May 2024 after nine years dedicated service to the organisation and the wider network. Richard worked tirelessly in support of ACRE’s mission, always putting the needs, concerns and interests of rural communities at the heart of ACRE’s work, and ably led the organisation through the challenges of Covid and the cost of living crisis, building ACRE’s reputation with its members, with partners and with Government. The Board would like to thank Richard for his immense contribution to ACRE and the wider ACRE network.

Corinne Pluchino has been appointed as ACRE’s new Chief Executive after a rigorous external selection process and joined ACRE in May after a smooth transition. She has over 25 years’ experience of campaigning, communications and bringing coalitions together to deliver change and has worked in the private and third sectors, most recently as Chief Executive at Campaign for National Parks and Director of Fundraising, Marketing and Communications at WWT, the charity for wetlands and wildlife. Corinne has worked on many issues impacting rural communities, from healthcare, transport and development to agricultural transition and nature restoration.

Financial review

Basis of preparation

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Report of the trustees

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for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

The directors report a net increase/surplus in total resources of £158,744 (31 March 2023 a net reduction of £391,686). The closing fund balances at the 31 March 2024 were £613,211.

The statement of financial activities (SOFA) shows that the total incoming resources for the year were £4,657,150 compared with £1,988,270 for the previous year.

During the year ACRE received £4,105,784 restricted income and £551,366 unrestricted income. A list of the restricted funds is included in note 18. All incoming resources for the year have been secured specifically to advance the charity’s strategic objectives.

Reserves policy

The directors consider that the level of unrestricted reserves should be sufficient to invest in essential capacity during short-term funding shortfalls, allow time for reorganisation in the event of a longer-term downturn in income, protect ongoing work programmes and allow ACRE to meet its legal requirements. The target level for unrestricted reserves is £171,081 which is the equivalent of three months of the charity's general expenditure budget plus an allocation to allow for longer-term liabilities and contingencies and an additional element to support ACRE’s research and development objectives and transformational change. Directors confirm that ACRE is in compliance with the agreed reserves policy.

The directors can also designate other unrestricted funds to ensure that ACRE can continue to operate effectively, meeting its anticipated liabilities and the development needs of the wider ACRE Network as it continues to focus on enhancing outcomes for end beneficiaries.

At 31 March 2024, the total reserves were: £613,211 Restricted funds: £128,178 Designated funds: £22,000 General funds: £463,033

Principal funding sources

The majority of ACRE's funding for 2023-24 came from ‘a grant in aid’ agreement from Defra: over 95% of which was directly allocated to local organisations to deliver work at a county level. The main other source of income was derived from membership fees paid by the ACRE members. This funding was used to support ACRE's key themes of activity.

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Plans for future periods Key objectives for 2024-25

ACRE will begin work on its new strategy for 2025-30 which will include a fundamental review of the environment we are working in, including the key economic, social and cultural trends that are impacting rural communities, and set out a clear theory of change and resource plan for the future. A key part of this process will be to engage the ACRE Network and other stakeholders as we develop our thinking to ensure that we include a variety of perspectives and can maximise our impact for our beneficiaries.

ACRE trustees will continue to build on the governance review undertaken during last year by implementing and reviewing the resulting Governance Action Plan. Continuing the emphasis on effective succession planning, The Board will be refreshing its membership using external recruitment over the summer months to fill three vacancies for independent trustees in preparation for the AGM in the autumn. We will be seeking to increase the diversity of our board members in terms of their lived experience and professional expertise.

In the meantime in 2024-25 our existing corporate plan will continue to set the strategic framework for the organisation whilst the annually reviewed operational plan will drive forward its delivery. Our role will continue to be focused on ‘all people living in rural areas of England but especially those who are at risk of isolation and disadvantage and for whom rurality brings an additional challenge and cost to their daily lives’. We anticipate that ACRE’s work will continue to concentrate on:-

During the year ACRE will continue to assess the impact that government policy and wider economic, social and environmental trends might have on its end beneficiaries in rural communities and how its own role in relation to supporting the work of members might need to evolve and change as a result. This has already included preparing for the General Election and conducting a detailed assessment of all the main party manifestos as well as the new Government’s early announcements. We will continue to engage with the new Government and Parliament and support our members to work with their constituency MPs, as well as working with a wide range of partners, to address the needs of rural communities and especially those most disadvantaged by rurality.

ACRE will move to the next stage in a review of the delivery of its national village and community halls service and will bring forward plans for the future resourcing and development of that service. We will conduct a network wide survey to ascertain the challenges and opportunities facing members of the ACRE Network and will also aim to build and enhance the long-established rural housing enabling work undertaken by members and others to increase the supply of affordable homes in communities across rural England.

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Funds held as custodians

Defra investment in the ACRE Network

A further year of investment to enable the ACRE Network to deliver support to rural communities within the key Defra priority themes was secured. The investment in support of rural communities through ACRE members amounted to £1,633,651 during the year. ACRE, as the national umbrella body of The ACRE Network, was the accountable body for these funds.

ANPAC

ACRE has held funds on behalf of the National Parks Residents Association (ANPAC) for use only as designated by them. The Association did not draw down from this fund during 2023-24.

Rural Communities Buildings Loan Fund

ACRE administers the Rural Communities Buildings Loan Fund on behalf of Defra. This fund previously known as the Village Hall Loan Fund has been in existence since the 1930s.

Rural Coalition

ACRE undertakes the secretariat for the Rural Coalition. The funds from the Rural Coalition are carried forward to activity planned for 2024-25 and are included as a conduit funding creditor as detailed in note 19.

Platinum Jubilee Grant Fund

ACRE administers the Platinum Jubilee Village Hall Grant Fund on behalf of Defra.

Structure, governance and management

Organisational structure

Action with Communities in Rural England (ACRE) is a company limited by guarantee (number 3336101) with a Board of Directors elected at general meetings by its 37 members (38 upon the registration of Kent ACRE), and in accordance with the Articles of Association adopted on 18 June 2014 and amended on 29 November 2016 and 27 November 2018.

Governance

The Board of Directors is responsible for the governance and the management of ACRE. The ACRE Board consists of not less than six but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum. The chair is elected at the AGM by the members. All directors have an induction into the organisation. In line with ACRE’s governing documents the board is refreshed on a regular and systematic basis with members serving a maximum of seven years without a break of at least one year.

During the year all directors gave of their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity and any instances where directors have received benefit from the charity for specific services, as permitted under clauses 4 (2) and 4 (3), are set out in notes 6 and 21 to the accounts.

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Management

The staffing structure at ACRE has focused on retaining capacity to support the operational and leadership requirements of the organisation; a flatter more empowering management structure remains in place as is appropriate for a small staff team. The Chief Executive retains responsibility for operational decisions and for delivering the organisation's strategic objectives and operational plan. There are currently no plans to expand the team appreciably in the foreseeable future although there are issues of succession for some roles in the short to medium term.

Risk management

The directors are committed to a regular review of the major strategic, business and operational risks which ACRE faces, with a view to ensuring that appropriate systems and procedures are in place to minimise these risks. In particular the risk of government reducing or ceasing its funded relationship with the ACRE Network is considered carefully by the ACRE board on a regular basis during the year and mitigating actions including; identifying and exploring alternative sources of funding and developing new partnership arrangements with key stakeholders; the establishment and development of Cirican (the ACRE Network’s consultancy arm) have been investigated and continue to be pursued as part of the organisation’s ongoing plans. This and other risks to the fulfilment of ACRE’s strategic priorities are kept under constant review by the directors via the risk register which is reviewed periodically.

The financial challenges originally occasioned by the pandemic have substantially given way to the current cost of living difficulties, inflationary pressures, and a very tight financial climate. Trustees have kept, and continue to keep, these additional pressures under constant review, especially so in relation to managing the risk to ACRE of staff turnover resulting in loss of capacity and skills to support the organisation and its work. However, the current remuneration policy and ongoing grant funding from Defra and other funders, combined with the current healthy level of unrestricted reserves, provides a reasonable level of confidence and reassurance that any challenges will have a manageable impact on the organisation’s performance and longer-term financial position.

Register of interests

All Board members complete an annual declaration of interests in compliance with the Conflict -of - Interest Policy. This is updated as required during the year. Board members are required to declare any related interest in decisions at the start of all Board meetings, or thereafter if relevant topics arise.

Related parties and connected organisations

ACRE receives membership subscriptions from its members. In addition, ACRE works with members on joint initiatives. During 2023-24 a total of £1,633,651 was committed to members through the Defra/ACRE Investment Programme.

Whilst some of the directors elected are also directors or chief executives of ACRE members, within an ACRE context they have no influence over business transactions between members and ACRE.

Remuneration Policy

ACRE recognises that the delivery of its mission and strategic priorities is largely dependent upon the skills, knowledge and experience of its staff. It is therefore committed to ensuring that the staff are provided with appropriate remuneration to encourage and enhance performance and, in a fair and responsible manner, are rewarded for their contributions to the success of the charity. The salaries of ACRE staff are reviewed on an annual basis in the light of inflationary pressures. Directors consider

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this information alongside the affordability for ACRE to inform and adjust salaries and remuneration accordingly.

Where appropriate, ACRE employs freelance contractors to undertake specific activities for the organisation. These include policy and research, programme development, training, marketing and governance support. Directors ensure that whilst the associated remuneration is sufficient to attract individuals with the skills, experience and competencies required, rewards are also benchmarked against sector averages for similar activity and levels of responsibility.

Grant-making policy

ACRE administers grants on behalf of other charitable trusts and government organisations that further the charity's objectives. The grant-making processes are agreed with the funders from the outset. Grants are paid on respective merits and follow transparent and rational processes. ACRE's unrestricted funds are not used for grant-making purposes, unless by resolution by the directors. Arrangements are in place to segregate grant-making decisions ensuring conflicts of interests are avoided in the governance of ACRE.

Fund raising policy

ACRE does not engage in any direct fundraising from members of the public and does not employ fundraisers. However, the directors are aware of the fundraising requirements and the code of fundraising practice and ensure that the charity is compliant with the code in all its fund-raising activities.

ACRE members at 31 March 2024

ACTion with Communities in Cumbria Action Hampshire Action in rural Sussex Bedfordshire Rural Communities Charity Cambridgeshire ACRE Cheshire Community Action Community Action Isle of Wight Community Action Norfolk Community Action Northumberland Community Action Suffolk Community Council for Somerset Community Development Action Hertfordshire Community First in Herefordshire and Worcestershire Community First Oxfordshire Community First, Wiltshire Community First Yorkshire Community Futures, Lancashire Community Impact Bucks Connecting Communities in Berkshire

Cornwall Rural Community Charity Devon Communities Together Dorset Community Action Durham Community Action GRCC Community Action in Gloucestershire Humber & Wolds Rural Action Northamptonshire ACRE Rural Community Action Nottinghamshire Rural Action Derbyshire Rural Community Council of Essex Rural Community Council (Leicestershire & Rutland) Community Resource (Shropshire) Support Staffordshire Surrey Community Action Tees Valley Rural Action Warwickshire Rural Community Council West of England Rural Network YMCA Lincolnshire (incorporating Community Lincs)

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Statement of Directors’ responsibilities

The directors (who are also directors of Action with Communities in Rural England for the purposes of company law) are responsible for preparing the directors’ 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 directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the directors are aware:

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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The Directors

Directors, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Number of Board meetings attended during the year;

Ivan Annibal Joined February 2017 3/5
Louise Beaton OBE Joined February 2017 5/5
James Blake Chair – Elected November 2022 5/5
Charles Coates Joined November 2017 5/5
Jane Colthup Joined February 2024 1/1
Elaine Cook Retired September 2023 1/2
Nigel Curry Retired November 2023 2/4
Sue Dovey Joined November 2018
Elected Vice-Chair November 2023 4/5
Dominic Driver Vice Chair - Retired November 2023 4/4
Garry Jones Joined November 2023 1/1
Sarah Morland Joined February 2024 1/1
Gavin Parker
 Joined February 2023
Elected Vice Chair November 2023 5/5
Doff Pollard Retired November 2023 2/4
Janet Thornton MBE Vice Chair – Retired November 2023 2/4
Jim Webster
 Joined November 2018 3/5.

Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in the event of winding up. The total number of such guarantees at 31 March 2024 was 38 (2023: 37). The Directors have no beneficial interest in the charitable company.

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Auditors

Following a market testing exercise in 2022 Godfrey Wilson Ltd was reappointed as the charitable company's auditors.

The report of the Directors has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the Directors on 7 October 2024 and signed on their behalf by

James Blake – Chair

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Independent auditors' report

To the members of

Action with Communities in Rural England

Opinion

We have audited the financial statements of Action with Communities in Rural England (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, 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:

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 6 to the financial statements, 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 charity'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 auditor’s report thereon. The trustees are responsible for the other information. 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.

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Independent auditors' report

To the members of

Action with Communities in Rural England

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, 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 charity’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 charity or to cease operations, or have no realistic alternative but to do so.

21

Independent auditors' report

To the members of

Action with Communities in Rural England

Our 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 auditor’s 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 procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing transactions that are unusual or outside the normal course of business.

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. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

22

Independent auditors' report

To the members of

Action with Communities in Rural England

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 auditor’s report.

Use of our report

This report is made solely to the charityʼs 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 charityʼs members those matters we are required to state to them in an auditorʼs 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 charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Godfrey

Date: 8 October 2024

Alison Godfrey FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

23

Action with Communities in Rural England

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2024

Note
Income from:
Donations and legacies
Charitable activities:
Charitable activities
3
Services and sales
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Charitable activities
Services and sales
Total expenditure
5
Net income / (expenditure)
Transfers between funds
Net movement in funds
6
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
-
22
4,105,784
537,949
-
940
-
12,455
4,105,784
551,366
-
4,050
3,994,165
498,731
-
1,460
3,994,165
504,241
111,619
47,125
204
(204)
111,823
46,921
16,355
438,112
128,178
485,033		 2024
Total
£
22
4,643,733
940
12,455
4,657,150
4,050
4,492,896
1,460
4,498,406
158,744
-
158,744
454,467
613,211		 2023
Total
£
320
1,986,466
333
1,151
1,988,270
7,722
2,370,563
1,671
2,379,956
(391,686)
-
(391,686)
846,153
454,467

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 18 to the accounts.

24

Action with Communities in Rural England

Balance sheet

As at 31 March 2024

As at 31 March 2024
2024 2023
Note £ £ £
Fixed assets
Tangible assets 9 693 1,290
Mixed motive investments 10 3,000 3,000
3,693 4,290
Current assets
Debtors 11 431,833 302,485
Cash at bank and in hand 1,129,195 915,509
1,561,028 1,217,994
Liabilities
Creditors: amounts falling due within 1 year 12 (951,510) (767,817)
Net current assets 609,518 450,177
Net assets 17 613,211 454,467
Funds 18
Restricted funds 128,178 16,355
Unrestricted funds:
Designated funds 22,000 17,000
General funds 463,033 421,112
Total charity funds 613,211 454,467

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 7 October 2024 and signed on their behalf by

James Blake - Chair

25

Action with Communities in Rural England

Statement of cash flows

For the year ended 31 March 2024

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash provided by / (used in) investing activities
Cash flows from financing activities:
Cash outflows from Rural Community Buildings Loan Fund loans issued
Cash inflows from Rural Community Buildings Loan Fund loans repaid
Net cash provided in financing activities
Increase / (decrease) 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		 2024
£
158,744
597
(12,455)
(133,883)
183,693
196,696
12,455
-
12,455
(70,857)
75,392
4,535
213,686
915,509
1,129,195		 2023
£
(391,686)
463
(1,151)
7,191
(6,191)
(391,374)
1,151
(1,386)
(235)
(70,868)
74,623
3,755
(387,854)
1,303,363
915,509

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

26

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies

a) General information and basis of preparation

Action with Communities in Rural England is a charitable company limited by guarantee registered in England and Wales. The registered office address is 2 The Quandrangle, Banbury Road, Woodstock, Oxfordshire, OX20 1LH.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Action with Communities in Rural England meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of services is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

27

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

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

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated based on an estimate of staff time attributable to each activity as follows:

llows:
2024 2023
Raising funds 1.0% 2.2%
Charitable activities 83.6% 82.1%
Services and sales 0.3% 0.5%
Governance costs 15.1% 15.2%

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures and fittings 3 years straight line

Items of equipment are capitalised where the purchase price exceeds £500.

j) Mixed motive investments

Mixed motive investments represent the charitable company's partner interest in Cirican LLP, which the trustees consider to have the dual objective of both financial return and furtherance of charitable objects. The investment is carried at fair value through the income and expenditure account. The LLP is an unquoted investment vehicle and a degree of judgement is required in assessing the fair value. At initial recognition the fair value is deemed to be the transaction amount. A review for impairment is carried out annually.

28

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

k) Debtors

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

l) Cash at bank and in hand

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

m) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Conduit funding

Conduit funds are monies received for third parties and do not belong to the charity. The incoming funds and outgoing payments are excluded from the Statement of Financial Activities. Any conduit funds in hand at the year end are shown as creditors in the accounts.

o) Financial instruments

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

p) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SoFA.

q) Operating leases

Rental charges are charged on a straight line basis over the lease term.

r) Grants payable

Grants which have been authorised and paid are included as expenditure in the SoFA. Grants which have been authorised but not yet paid are accrued in the balance sheet and are included within creditors.

s) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

29

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

s) Accounting estimates and key judgements (continued)

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Mixed motive investments

As described in note 1(j) to the financial statements, mixed motive investments are carried at their fair value. However, the current investment is an unquoted investment vehicle and a degree of judgement is required in assessing its fair value.

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities:
Charitable activities
Services and sales
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Charitable activities
Services and sales
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds		 Restricted
£
£
-
320
1,645,076
341,390
-
333
-
1,151
1,645,076
343,194
-
7,722
1,998,120
372,443
-
1,671
1,998,120
381,836
(353,044)
(38,642)
(1,304)
1,304
(354,348)
(37,338)
Unrestricted		 2023
Total
£
320
1,986,466
333
1,151
1,988,270
7,722
2,370,563
1,671
2,379,956
(391,686)
-
(391,686)

30

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

3. Income from charitable activities

Defra - ACRE network agreeemnt
Defra - Platinum Jubilee Village Hall
Defra - Rural Housing Enabler
Rural communities buildings loan fund
Tudor Trust
Coyler-Fergusson
Village Hall Design Guide on Energy Efficiency
Utility Aid
Norris & Fisher
Conferences
Hallmaster
Membership
Total income from charitable activities
3.
Income from charitable activities
Prior period comparative
Defra - ACRE network agreeemnt
Rural communities buildings loan fund
Big Lottery Digital Infrastructure
Utility Aid
Norris & Fisher
Ansvar
Conferences
Tennyson Insurance (Zurich)
Platinum Jubilee Village Hall Fund (DEFRA)
Interest from VHIG account
DEFRA Health & Social Care
Rural Coalition
Membership
Total income from charitable activities		 Restricted
£
£
1,633,000
79,000
1,696,356
98,844
767,428
90,803
-
20,000
5,000
-
4,000
-
-
29,500
-
10,000
-
10,000
-
15,170
-
2,000
-
182,632
4,105,784
537,949
Restricted
£
£
1,633,000
79,000
-
20,000
8,333
-
-
10,000
-
5,000
-
5,000
-
10,771
-
7,500
-
28,274
43
-
-
2,500
3,700
-
-
173,345
1,645,076
341,390
Unrestricted
Unrestricted		 2024
Total
£
1,712,000
1,795,200
858,231
20,000
5,000
4,000
29,500
10,000
10,000
15,170
2,000
182,632
4,643,733
2023
Total
£
1,712,000
20,000
8,333
10,000
5,000
5,000
10,771
7,500
28,274
43
2,500
3,700
173,345
1,986,466

31

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

4. Government grants

attaching to these grants in the current or prior year.
Defra - ACRE network agreeemnt
Defra - Platinum Jubilee Village Hall
Defra - Rural Housing Enabler
National Lottery Community Fund		 2024
£
1,712,000
1,795,200
858,231
-
4,365,431		 2023
£
1,712,000
-
-
8,333
1,720,333

32

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

the year ended 31 March 2024
Total expenditure
Raising funds
£
Staff costs (note 7)
1,816
Direct costs
23
DEFRA grant to ACRE network (note 16)
-
Platinum Jubilee Village Hall grants (note 16)
-
Rural housing enabler grants (note 16)
-
Rural Coalition expenditure
-
Overheads
227
Sub-total
2,066
Allocation of support costs
1,034
Allocation of governance costs
950
Total expenditure
4,050		 Charitable
activities
£
162,316
145,677
1,633,651
1,689,535
655,789
9,689
18,947
4,315,604
92,383
84,909
4,492,896
Charitable		 Services and
sales
£
475
465
-
-
-
-
-
940
270
250
1,460
activities		 Governance
costs
£
29,224
39,536
-
-
-
-
714
69,474
16,635
(86,109)
-		 Support costs
£
75,855
29,429
-
-
-
-
5,038
110,322
(110,322)
-
-		 2024 Total
£
269,686
215,130
1,633,651
1,689,535
655,789
9,689
24,926
4,498,406
-
-
4,498,406

5. Total expenditure

33

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

5.
Total expenditure
Prior period comparative
Staff costs (note 7)
Direct costs
DEFRA grant to ACRE network (note 16)
Village hall improvement grants (note 16)
Rural coalition expenditure
Overheads
Sub-total
Allocation of support costs
Allocation of governance costs
Total expenditure		 Raising funds
£
3,882
-
-
-
-
428
4,310
2,031
1,381
7,722		 Charitable
activities
£
142,668
95,236
1,632,675
346,741
3,686
15,971
2,236,977
74,812
58,774
2,370,563
Charitable		 Services and
sales
£
962
96
-
-
-
4
1,062
410
199
1,671
activities		 Governance
costs
£
26,410
18,886
-
-
-
1,232
46,528
13,826
(60,354)
-		 Support costs
£
60,392
26,144
-
-
-
4,543
91,079
(91,079)
-
-		 2023 Total
£
234,314
140,362
1,632,675
346,741
3,686
22,178
2,379,956
-
2,379,956

34

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

6. Net movement in funds This is stated after charging:

Depreciation
Operating lease payments:
Property
Other
Trustees' remuneration
Trustees' expenses
Auditors' / Independent examiner's remuneration:
Statutory audit (excluding VAT)		 2024
£
597
12,490
1,215
2,700
7,500
6,700		 2023
£
463
12,262
1,677
1,140
5,133
4,950

In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements.

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £7,500 (2023: £5,133) incurred by 13 (2023: 12) trustees relating to attendance at meetings of the trustees.

Trustees' remuneration is detailed in note 21 to the accounts.

7. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Freelance staff		 2024
£
123,080
12,800
9,109
124,697
269,686		 2023
£
112,408
12,360
8,318
101,228
234,314

No employee earned more than £60,000 during the year.

Total employee benefits including pension contributions and freelance staff costs paid to key management personnel during the year totalled £101,987 (2023: £85,251).

Average head count: 2024
No.
3.3		 2023
No.
3.0

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

35

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

9. Tangible fixed assets

Cost
At 1 April 2023
Additions in year
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
On disposals
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
10. Mixed motive investments
Investment in Cirican LLP		 2024
£
3,000		 Computer
equipment
£
6,220
-
-
6,220
4,930
597
-
5,527
693
1,290
2023
£
3,000

During 2020, ACRE made an investment of £3,000 into Cirican LLP. The objective of Cirican is to enable ACRE and those members who are involved in Cirican to tender for larger national research contracts that play to the members' skills and experience, for both financial return and furtherance of charitable purposes.

36

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

11. Debtors

Trade debtors
Loans to rural community buildings under loan scheme (note 14)
Prepayments
Accrued income
VAT debtor
Other debtors
Amounts due after more than one year included in:
Loans to rural community buildings under loan scheme		 2024
£
12,596
294,751
2,339
97,192
2,863
22,092
431,833
189,543		 2023
£
-
299,295
1,760
-
-
1,430
302,485
231,638

12. Creditors: amounts due within 1 year

Rural community buildings loan fund (note 14)
Trade creditors
Taxation and social security
Other creditors
Accruals
Conduit funding (note 19)
Deferred income (note 15)
Grant commitments (note 13)
Grant commitments
Grant commitments at 1 April
Grant commitments made (note 16)
Grants disbursed
Grant commitments outstanding at 31 March		 2024
£
700,000
36,984
6,066
6,433
16,958
5,740
12,192
167,137
951,510
2024
£
-
3,978,975
3,811,838
167,137		 2023
£
700,000
34,354
5,201
562
12,550
-
15,150
-
767,817
2023
£
42,980
1,979,416
(2,022,396)
-

13. Grant commitments

37

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

14. Rural community buildings loan fund

Rural community building loan fund administered by ACRE on behalf of DEFRA:

Funds advanced by DEFRA at 1 April 2023 (note 12)
Loans to rural community buildings:
Outstanding at 1 April
Loaned during the year
Repaid during the year
Outstanding loans at 31 March (note 11)
Deferred income
At 1 April 2023
Deferred during the year
Released during the year
At 31 March 2024
Bank deposit on hand at 31 March 2024 less interest payable to
DEFRA		 2024
£
700,000
299,295
70,857
(75,401)
294,751
405,249
2024
£
15,150
12,192
(15,150)
12,192		 2023
£
700,000
303,050
70,869
(74,624)
299,295
400,705
2023
£
2,500
(2,500)
15,150
15,150

15. Deferred income

Deferred income relates to Village Hall Advisors training event and Corporate Sponsorship income received in advance.

38

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

16. Grants payable

During the year, ACRE made the following grants to institutions:

DEFRA grants to ACRE network
Action Hampshire
Action in Rural Sussex
Action with Communities in Cumbria
Action with Communities in Rural Kent
Bedfordshire Rural Communities Charity
Cambridgeshire ACRE
Cheshire Community Action
Connecting Communities in Berkshire
Community Action Isle of Wight
Community Action Norfolk
Community Action Northumberland
Community Action Suffolk
Community Council for Somerset
Community Development Action Hertfordshire
Community First in Herefordshire and Worcestershire
Community First Oxfordshire
Community First, Wiltshire
Community First Yorkshire
Community Futures, Lancashire
Community Impact Bucks
Lincolnshire YMCA Ltd (Community Lincs)
Cornwall Rural Community Charity
Devon Communities Together
Dorset Community Action
Durham Community Action
GRCC Community Action in Gloucestershire
Humber & Wolds Rural Action
Northamptonshire ACRE
Rural Action Derbyshire
Rural Community Action Nottinghamshire
Rural Community Council (Leicestershire & Rutland)
Rural Community Council of Essex
Community Resource (Shropshire)
Support Staffordshire
Surrey Community Action
Tees Valley Rural Action
WRCC (Warwickshire Rural Community Council)
West of England Rural Network
Resource for the continuation of support for Kent rural communities		 2024
£
44,675
47,395
49,265
-
35,840
44,180
39,500
34,840
33,840
50,995
42,405
45,310
44,060
38,065
43,930
39,640
41,095
69,720
44,240
39,000
49,030
45,670
53,145
41,255
42,585
39,220
41,965
40,280
44,200
40,580
41,200
46,875
40,135
42,405
38,735
34,235
37,635
36,325
50,181
1,633,651		 2023
£
44,675
47,395
49,265
37,148
35,840
44,180
39,500
34,840
33,840
50,995
42,405
45,310
44,060
38,065
43,930
39,640
41,095
69,720
44,240
39,000
49,030
45,670
53,145
41,255
42,585
39,220
41,965
40,280
44,200
40,580
41,200
46,875
40,135
42,405
38,735
34,235
37,635
36,325
12,057
1,632,675

39

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

16. Grants payable (continued)

Platinum Jubilee Village Hall Grants
Adastra (Hassocks CA)
Aldenham Memorial Hall, Hertfordshire
Allerthorpe, Humber & Wolds
Amberley with North Stoke Church Hall, Sussex
Ampleforth Village Hall, Yorkshire
Appleton Thorn, Cheshire
Armathwaite, Cumbria
Ashill Village Hall, Somerset
Bedwyn Village Hall, Wiltshire
Bilbrook, Suffolk
Bishopstone, Buckinghamshire
Bomere Heath, Shropshire
Bradden Village Hall, Northamptonshire
Bratton Church Institute, Wiltshire
Burton in Lonsdale
Bythorn Village Hall, Cambridgeshire
Cambo Village Hall, Northumberland
Caryford, Somerset
Cassington Village Hall, Oxfordshire
Castle Acre VH, Norfolk
Chittlehamholt Village Hall, Devon
Church Eaton Village Institute, Staffordshire
Copythorne, Hampshire
Cornworthy Village Hall, Devon
Crantock, Cornwall
Danby Village Hall, Yorkshire
Donisthorpe, Leicestershire
Dormansland, Surrey
Dorstone Village Hall, Herefordshire
Duxford VH, Cambridgeshire
Eversley VH, Hampshire
Falfield Village Hall, South Gloucestershire
Ferring, Sussex
Fishburn Youth & Community Centre
Goldhanger Village Hall, Essex
Great Denham, Bedfordshire
Great Finborough, Suffolk
Great Horwood Village Hall, Buckinghamshire
Guarlford Village Hall
Haddenham, Buckinghamshire
Hanna's Field Charity, Essex
Hartland Parish Hall, Devon
Hickling Barn,Norfolk
Hinderclay, Suffolk
Sub total		 2024
2023
£
£
10,278
-
8,461
-
10,000
-
7,500
-
8,509
-
8,178
-
8,949
-
11,226
-
25,000
-
10,545
-
22,007
-
8,498
-
5,000
-
7,500
-
19,315
-
16,500
-
10,078
-
75,000
-
4,722
-
9,000
-
7,804
-
4,839
-
7,966
-
10,000
-
17,289
-
9,600
-
75,000
-
15,000
-
8,500
-
15,640
-
7,500
-
23,860
-
9,495
-
25,000
-
8,400
-
11,289
-
8,000
-
40,349
-
7,680
-
16,989
-
8,000
-
7,937
-
13,668
-
7,500
-
653,571
-

40

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

16. Grants payable (continued)

Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
Hollym, Humber & Wolds
Holme CC, Yorkshire
Hutton Roof Village Hall, Cumbria
Hyde, Hampshire
Jevington, Sussex
Kilburn, Yorkshire
Lady Alice Memorial Hall, Somerset
Lambeage Village Hall, Cornwall
Lanreath Village Hall, Corwall
Little Thetford, Cambridgeshire
Litton Village Hall, Somerset
Longworth Village Hall, Oxfordshire
Lord Thurlow Hall, Suffolk
Lover CC, Wiltshire
Lower Withington Village Hall, Cheshire
Lyonshall Village Hall
Maker with Rame, Cornwall
Mariansleigh,Devon
Mawnan Smith Memorial Hall, Cornwall
Medbourne Memorial Hall, Leicestershire
Menheniot Village Hall, Cornwall
Meshaw Village Hall,Devon
Newton Valence, Hampshire
Peak Forest Reading Room, Derbyshire
Quarnford & Healthylee Memorial Hall, Staffordshire
Rifle Hall Trust, Suffolk
Ruishton, Somerset
Sawbridgeworth, Hertfordshire
Seaton Sluice, Northumberland
Sessay Village Hall, Yorkshire
Settle, Yorkshire
Shapwick Village Hall, Somerset
Shedfield Reading Room, Hampshire
Shenstone, Staffordshire
Shillingford & Petton, Devon
Shrivenham Village Hall, Oxfordshire
Snape Village Hall, Yorkshire
St Mabyn Peace Memorial Hall, Cornwall
St. George's Parish Centre, Somerset
St. Newlyn East Mem Hall, Cornwall
St. Paulinus Centre, Kent
Stevington Community Hub, Bedfordshire
Sub total		 2024
£
653,571
10,704
23,550
30,632
19,000
12,441
20,855
19,440
32,000
9,921
18,500
7,610
8,541
8,163
10,600
10,218
10,000
9,192
8,283
7,500
12,000
39,173
26,558
32,000
8,000
10,374
15,202
10,311
72,000
8,292
32,265
18,000
16,000
12,000
9,213
15,971
20,000
7,500
21,000
8,951
15,916
7,267
19,525
1,368,239		 2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

41

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

16. Grants payable (continued)

Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
Stewkley VH, Buckinghamshire
Sunnyside, Kent
Takeley Silver Jubilee Hall,Essex
Toppin Memorial Hall (John Castlehow), Cumbria
Troon Village Hall, Cornwall
Walton Village Hall, Yorkshire
Weston Sub Edge, Gloucestershire
Whimple Village Hall, Devon
Whitley, Yorkshire
Whixley Village Hall, Yorkshire
Wilshaw Village Hall, Yorkshire
Withersfield, Suffolk
Wootton Village Hall, N.Lincolnshire
Wormingford, Essex
Worminghall,Buckinghamshire
Wretham, Norfolk
Yarlington, Somerset
Yeolmbridge, Cornwall		 2024
£
1,368,239
23,506
9,123
20,000
33,600
40,500
28,850
12,500
12,824
14,120
23,000
13,407
9,451
3,266
12,776
18,000
23,238
15,000
8,135
1,689,535		 2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

42

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

16. Grants payable (continued)

Rural Housing Enabler Fund
ACRE member in:
Bedfordshire
Berkshire
Buckinghamshire
Cambridgeshire
Cheshire
Cornwall
Cumbria
Derbyshire
Devon
Dorset
Durham
Essex
Gloucestershire
Hampshire
Herefordshire
Hertfordshire
Humber & Wolds
Isle of Wight
Lancashire
Leicestershire
Norfolk
Northamptonshire
Northumberland
Oxfordshire
Shropshire
Somerset
Staffordshire
Suffolk
Surrey
Sussex
Warwickshire
WERN
Yorkshire		 2024
£
23,844
35,251
19,610
35,225
33,530
6,000
31,425
6,128
35,670
26,969
23,994
17,533
35,598
39,046
5,000
3,457
2,687
25,006
17,405
6,015
6,580
16,662
25,750
34,506
6,046
5,216
12,351
11,227
6,498
35,670
4,358
34,412
27,120
655,789		 2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

43

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

16. Grants payable (continued)

Village hall improvement grants
Bradworthy Parish Memorial Hall
Brampton Abbots Village Hall
Fritenden Memorial Hall
Huish Champflower Village Hall
Oxhill Village Hall
South Kilworth Village Hall
Teign Valley Community Centre
Welton Parish Memorial Hall
Refunded to Defra		 2024
£
-
-
-
-
-
-
-
-
-
-		 2023
£
10,670
16,844
31,699
30,440
36,670
19,976
40,700
16,743
142,999
346,741

17. Analysis of net assets between funds

Tangible fixed assets
Mixed motive investments
Current assets
Current liabilities
Net assets at 31 March 2024
Prior period comparative
Tangible fixed assets
Investments
Current assets
Current liabilities
Net assets at 31 March 2023		 Restricted
funds
£
-
-
316,747
(188,569)
128,178
Restricted
funds
£
-
-
16,355
-
16,355		 Designated
funds
£
-
3,000
19,000
-
22,000
Designated
funds
£
-
3,000
14,000
-
17,000		 General
funds
£
693
-
1,225,281
(762,941)
463,033
General
funds
£
1,290
-
1,187,639
(767,817)
421,112		 Total funds
£
693
3,000
1,561,028
(951,510)
613,211
Total
funds
£
1,290
3,000
1,217,994
(767,817)
454,467

44

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

18. Movements in funds

Movements in funds
At 1 April
2023
£
Restricted funds
Tudor Trust
(1,000)
Big Lottery Safeguarding
3,961
DEFRA rural communities
447
DEFRA PJVH fund
-
DEFRA RHE fund
-
Coyler Ferguson Kent ACRE
-
2,787
National Village Halls Forum
471
Rural Coalition
9,689
Total restricted funds
16,355
Designated funds:
ACRE Network review
4,000
ACRE Network members
10,000
LLP Consultancy (Cirican)
3,000
Total designated funds
17,000
General funds
421,112
Total unrestricted funds
438,112
Total funds
454,467
National
Parks
Residents
Association
Unrestricted funds		 Income
£
5,000
-
1,633,000
1,696,356
767,428
4,000
-
-
-
4,105,784
-
-
-
-
551,366
551,366
4,657,150		 £
(2,500)
-
(1,633,651)
(1,689,536)
(655,789)
(3,000)
-
-
(9,689)
(3,994,165)
-
-
-
-
(504,241)
(504,241)
(4,498,406)
Expenditure		 £
-
-
204
-
-
-
-
-
-
204
-
5,000
-
5,000
(5,204)
(204)
-
Transfers
between
funds		 At 31
March
2024
£
1,500
3,961
-
6,820
111,639
1,000
2,787
471
-
128,178
4,000
15,000
3,000
22,000
463,033
485,033
613,211

Purposes of restricted funds

Tudor Trust

ACRE received the initial 50% of the year long grant for the purpose of reviewing the purpose of the Village Hall services provided throughout the ACRE Network and identify areas for expansion.

Big Lottery Safeguarding

The National Lottery Community Fund provided funds for a project that will promote good safeguarding practice to village and community halls throughout England. ACRE used the 38 ACRE Network members’ contacts and reach into rural communities to signpost and share resources. Advice and examples of best practice have been shared helping hall committees to better understand their responsibilities, put in place proportionate policies and procedures, and have confidence to deal with safeguarding issues as they arise.

45

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

18. Movements in funds (continued) Purposes of restricted funds (continued)

DEFRA rural communities

The investment delivers support to the end beneficiaries of the ACRE Network, ensuring that rural communities have the technical support and advice needed to survive and thrive. The grant is distributed through ACRE to its 38 members, full details are available on the ACRE website.

DEFRA PJVH fund

DEFRA Platinum Jubilee Village Hall (PJVH) fund is a grant fund provided by DEFRA to support the modernisation and improvement of rural community buildings.

DEFRA RHE fund

DEFRA Rural Housing Enabler (RHE) fund is a £2.5m programme funded by DEFRA creating a new network of Rural Housing Enablers (RHEs). RHEs are specialists who help rural communities consider the need for affordable housing locally.

Rural Coalition

ACRE undertakes the secretariat for the Rural Coalition. The funds from the membership were distributed as agreed by members. In the 2023/24 accounts the Rural Coalition funds have been treated as conduit funding (note 19).

Purposes of designated funds

The ACRE Board designated funds to support the research, review and modernisation of its services.

The ACRE Board designated funds to support a strategic review of ACRE member services in order to identify the best and most sustainable way of safeguarding such services for end beneficiaries in the future. This has been increased with a transfer from general funds this year.

46

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

18. Movements in funds (continued)

Prior period comparative
At 1 April
2022
£
Restricted funds
Tudor Trust
5,000
LACE UP (Sport England)
-
Big Lottery Safeguarding
3,961
DEFRA rural communities
122
2,787
348,212
475
471
Rural Coalition
9,675
Total restricted funds
370,703
Designated funds:
ACRE Network review
4,000
ACRE Network members
15,000
LLP Consultancy (Cirican)
3,000
Total designated funds
22,000
General funds
453,450
Total unrestricted funds
475,450
Total funds
846,153
19. Conduit funding
Funds held at 1 April
Amounts received
Adjustment to correct closing balance
Funds held at 31 March
National Parks Residents
Association
National Village Halls Forum
Big Lottery Digital
Infrastructure
Village Hall Improvement
Grants
Unrestricted funds		 Income
£
-
-
-
1,633,000
-
43
8,333
-
3,700
1,645,076
-
-
-
-
343,194
343,194
1,988,270		 £
(6,000)
-
-
(1,632,675)
-
(346,741)
(9,018)
-
(3,686)
(1,998,120)
-
(5,000)
-
(5,000)
(376,836)
(381,836)
(2,379,956)
Expenditure		 £
-
-
-
-
-
(1,514)
210
-
-
(1,304)
-
-
-
-
1,304
1,304
-
2024
£
-
5,500
240
5,740
Transfers
between
funds		 At 31
March
2023
£
(1,000)
-
3,961
447
2,787
-
-
471
9,689
16,355
4,000
10,000
3,000
17,000
421,112
438,112
454,467
2023
£
-
-
-
-

ACRE receives and disburses funds on behalf of The Rural Coalition. This has previously been presented as a restricted fund. The balance held at the 31 March 2024 is included in other creditors.

47

Action with Communities in Rural England

Notes to the financial statements

For the year ended 31 March 2024

20. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

follows:
Amount falling due:
Within 1 year
Within 1 - 5 years		 2024
2023
£
£
6,245
6,245
-
-
6,245
6,245
Property		 2024
2023
£
£
1,215
1,387
1,519
1,271
2,734
2,658
Equipment
2,658

21. Related party transactions

During the current and prior year, ACRE distributed DEFRA grants to its member organisations. A full list of these is included in note 16.

During the year, Louise Beaton, a charity trustee, received £2,700 for consultancy services and related travel costs were reimbursed (2023: £1,140). Ivan Annibal, a charity trustee, is the managing director of Rose Regeneration, the company completing the quarterly surveys of the DEFRA network grant, the company received £17,000 (2023: £17,000).

Cirican LLP is a commerical research partnership of which ACRE is a member. ACRE invested £3,000 in the partnership in 2021. There were no balances outstanding at year end.

48