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:-
- Responsive – responding and listening to the needs of members and beneficiaries;
- Innovative – testing and developing new approaches;
- Collaborative – working with others to achieve results for our members and beneficiaries;
- Empowering – enabling members and rural communities to take action;
- Solution focused – achieving results that make a difference.
## **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:-
- Gather evidence and conduct research to improve the outcomes for rural communities;
- Articulate a voice for rural communities at the national level;
- Influence decisions that impact on rural communities;
- Deliver programmes through our members which directly improve the lives of our end beneficiaries, and which increase the resilience of rural communities.
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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
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:-
- ACRE members
- Department for the Environment, Food & Rural Affairs (Defra)
- Norris and Fisher
- Hallmaster
- Utility Aid
- Stagg Architects and sponsors of the Net Zero Design Guide: Baxi, Herschel, Heatable, Utility Aid, Fakro Selctaglaze and Zolb EV.
## **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:
- Securing ongoing recognition of the value delivered by the ACRE investment agreement with the Department for Environment, Food and Rural Affairs (Defra) by ensuring effective delivery and by highlighting impact;
- Positioning ACRE members as primary agents of change in rural communities;
- Capitalising on the ACRE Network's reach into rural communities, and its expertise in ensuring rural communities and particularly those most disadvantaged by rurality benefit from national policy initiatives.
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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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
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:-
- 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.
- 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.
- 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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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
- Treatment for VAT of energy saving materials used in community buildings (a major success in the 2024 Budget).
- Potential disadvantaging impact on people in rural areas of a proposed ‘digital £’.
- Re-appraisal of the Index of Multiple Deprivation and potential revised guidance to ensure rural impacts of disadvantage are not under-weighted.
- Ensuring a rural civil society input to the voluntary sector’s own collective campaigning through NCVO and the wider Civil Society Group.
- II. **Improved investment in rural communities, especially housing and infrastructure** . The ACRE Network is heavily involved at an operational level in both affordable housing and essential community infrastructure such as Village Halls. Our advice and evidence to policy makers in this area therefore draws substantially on this practical knowledge. There have been a good deal of important and complex policy issues arising in this area this year:
- We responded to the extensive and complex consultation on the future of the National Planning Policy Framework (NPPF) and linked policies. At all times our focus is on making it more possible for rural communities to add affordable housing that will help protect the future prospects of the community.
- As with the NPPF, the proposed replacement of the Community Infrastructure Levy was a large and complex set of proposals. We took the view that what was proposed could not be introduced towards the end of a Parliament without the risk of major unintended consequences.
- In a flurry of planning related consultations, the Government also consulted on major changes to the planning system under the title ‘Plan making reforms’. We responded in a way consistent with our approach to the NPPF.
- We responded to proposed changes to the census and the population/migration statistics drawn from it. Overall, we believed it was not wise for the current generation in the ONS to take the decision to end the Census in its current form.
- We responded to a review of the Broadband Universal Service Obligation, a major issue for many small rural communities.
- Although it also comes under the heading of ‘rural proofing’, we have consistently pressed the case within the Smarter Regulation initiative that too strong a focus on growth as an overriding objective for regulation can have unintended consequences where the role of regulation is to mitigate potential market failure.
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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
- III. **Rural proofing.** Inevitably a good deal of the policy work in which ACRE is engaged comes under the heading of ‘rural proofing’. In our policy review we have made the case for a much stronger Government sponsored approach – throughout Whitehall and local government – to rural proofing. However, until this comes fully into being, we and other rural organisations are inevitably seeking to fill this gap. Over the last year our partnership with Defra and other members of the Rural Coalition has strengthened this part of the charity’s activities.
- Working with NCVO we pressed both Government, the Financial Conduct Authority (FCA) and the Competition and Markets Authority (CMA) to broaden the remit of the FCA and CMA to give them a stronger role where rural areas are disadvantaged by the workings of the market.
- We responded to DHSC’s consultation on delivery of secondary health services covered by the Major Conditions Strategy. The trend to consolidate and centralise services continues to work against people living in rural areas.
- We briefed the Network on the key points of the Autumn Statement and its implications for rural areas.
- An extension to funding of Early Years childcare places was announced in the 2023 Budget and details consulted over later in the year. This consultation took place during the summer school holidays and we both pressed for an extension and for greater thought to be given to arrangements for childcare in multi-use buildings.
- Ofcom has carried out several consultations on the mail system, including the Universal Service Obligation (USO), some of which has been carried through into 2024-5. We have sought regulation to be used in order to create a big enough protected postal market to cross-subsidise the USO in rural areas.
- The FCA has consulted on new arrangements, underpinned by new legislation, to ensure access to cash. Whilst this is important and we have supported their plans, it is only part of the disappearance of access to banking in rural areas and we have continued to lobby on this wherever the opportunity presents itself.
- One of our most potentially valuable partnership within the voluntary sector is with Citizens Advice. We have commented on their work plan for 2024-5 and sought to assist them in prioritising issues of particular concern to rural communities.
- IV. **A just transition to Net-Zero.** Many of our responses to other rural policy concerns are informed by a forward-looking view that all Government decision should be contributing to helping people who live in rural areas transition to decarbonisation. We see this as an issue for all parts of Government to enable services to be delivered in a less centralised way and this understanding is woven in to our approach to all other policy. The specific opportunities are, therefore, few. We have responded to:
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## **Action with Communities in Rural England**
## **Report of the trustees**
**For the year ended 31 March 2024**
- Proposals for developing partnerships with local communities for onshore wind and solar electricity generation.
- The Net Zero Review carried out by Chris Skidmore MP for the Department for Energy Security and Net Zero.
- Proposals for changes to energy standing charges and the impact this may have on disadvantaged rural households in the transition to decarbonisation.
- Long term rural input to the Review of Energy Market Arrangements.
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.
3. 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.
4. 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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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
- ACRE administers the **Rural Community Buildings Loan Fund** of £700,000 on behalf of Defra, which provides financial support to village hall management committees to improve facilities for their communities. During 2023-24, 29 loans were live during the year, total capital repaid in the year was £75,392 and within this amount two loans were paid off in full. A total of three loans paid out in the year totalling £70,857. Total value of loans outstanding at year end was £294,751.
5. ACRE’s **Village Hall Information and Advice Service** provided support for ACRE members during the year via the online platform, website and online meetings. Support has been offered to new advisers and ACRE members have been encouraged to reinstate regional meetings via Zoom. The agreement with Bates Wells Solicitors has provided legal support for halls at reduced cost. A focus for the year has been to review and revise CIO documentation in line with changes to the Charity Act and experiences of advisers. This is ongoing work. Maintaining relationships with our corporate sponsors, Utility Aid and Norris & Fisher, has been vital for the continuation of our service. Livestream events, video footage and support for Village Halls Week has been achieved as a result. Hallmaster also joined as a sponsor for Village Halls Week 2024. Our work, over the latter part of the year, involved promoting the Platinum Jubilee Village Halls Fund and the organisation of the face-to-face training event for hall advisers. We were delighted with the decision to bring village halls in line with domestic properties and award zero VAT on energy saving materials until March 2027. We had campaigned for this change for some time.
- **The Platinum Jubilee Village Halls Fund** met its targets for the year. Over 1,400 Stage 1 applications were received, 649 of those were invited to Stage 2. Two hundred and thirty-three applications were received and 113 grants totalling £1,689,535 were paid out. In February 2024 a small grants fund was launched and a further £5 million announced in the spring budget but this was subsequently put on hold due to the General Election.
6. During the year ACRE secured the support of **The National Archives** to assess the quality and value of material and records held by and loaned to ACRE collated over the past century, which can inform and give wider context to the current challenges and issues facing rural communities. ACRE is greatly indebted to the Network alumni and other supporters who have spent much time in facilitating this project. The archivists report and recommendations will be finalised during 202425. The **Halls for All** project, a publication charting 100 years of professional support for village halls, continues. A publisher has been identified with a publication date anticipated early in 2025.
7. During the year ACRE was commissioned by Defra to deliver a £2.5m package of funding to support a network of independent **Rural Housing Enablers (RHEs)** to work with communities to develop affordable housing schemes. Thirty four ACRE members, 90% of the membership, submitted proposals and are taking part in the programme. ACRE oversees the management and evaluation of the programme and the professional support for the network of RHEs. The advisors will help identify suitable development opportunities in communities, and support site owners and community representatives to navigate the planning system and create developments in rural areas that meet the needs of local people.
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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
8. 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.
- 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.
- 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.
9. **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.
10. 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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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
- We also published a new Net Zero Design Guide during the week, detailing how village halls can retrofit their buildings with energy efficiency in mind. The guidance was written for us by Stagg Architects and featured five halls who had already embarked on this journey. £29,500 in sponsorship was secured towards the production of the guidance from companies offering specialist products or services featured in the publication.
- Over four hundred and thirty halls registered an interest in the campaign, of which 313 said they were planning on holding an open day/ event. It is not possible to say how many local events took place, however we spotted numerous posts from village halls throughout the week which demonstrated that those taking place were well attended. The largest event appears to have been a collaboration between Community Action Isle of Wight and the National Trust, held at Mottistone Manor Gardens, which was reported to have attracted over 600 visitors. In terms of online engagement, approximately 2,500 people visited the campaign homepage nearly 8,000 times since in the first three months of 2023 and posts on Facebook alone reached an estimated 14,500 people. In terms of media engagement, there were local reports published online in Cumbria, Devon, Derbyshire, Northumberland and Yorkshire. There were also BBC radio features in Wiltshire, Yorkshire and in the Tees Valley.
11. In May 2023, we published a public policy briefing which detailed how the cost-of-living crisis was being felt in the countryside. Drawing on available data, as well as examples from ACRE members, it sought to demonstrate how the pressures related to rising fuel prices, housing costs and limited access to services were having a cumulative and profound impact on lower income households.
12. We developed a comprehensive proposal for **developing the national village halls service** in response to feedback from network colleagues. The proposed plan sets out the additional resource and expertise ACRE needs to secure to research, develop, prototype, test and roll out new digital infrastructure that would improve the geographical consistency and quality of service halls can expect to receive, as well as making the service more financially sustainable.
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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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
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**
- The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities.
- Incoming resources are recognised once the charity has entitlement to the resources, it is certain the resources will be received, and the monetary value of the incoming resources can be measured with sufficient reliability.
- Resources expended – liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted
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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
- Grants payable are payments made to third parties in furtherance of the charitable objectives of the charity.
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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## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
## **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:-
- Gathering evidence and conducting research to improve outcomes for rural communities;
- Articulating a voice for rural communities at a national level;
- Influencing decisions that impact on rural communities;
- Delivering programmes through our members which directly improve the lives of our beneficiaries, and which increase the resilience of rural communities.
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.
13
## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
## **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.
14
## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
## **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
15
## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
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)
16
## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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:
- there is no relevant audit information of which the charitable company’s auditors are unaware; and
- • the directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
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.
17
## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
## **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.
18
## **Action with Communities in Rural England**
## **Report of the trustees**
## **For the year ended 31 March 2024**
## **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
19
## **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:
- give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the 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.
20
## **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:
- the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- ▪ the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- ▪ we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
## **Responsibilities of 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:
- Identifying, evaluating and complying with laws and regulations, and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risk of fraud, and whether they were aware of any actual, suspected or alleged fraud; and
- Designing and implementing internal controls to mitigate the risk of non-compliance with laws and regulations, including fraud.
(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 the appropriateness of journal entries;
- ▪Assessing judgements and accounting estimates for potential bias;
- ▪Reviewing related party transactions; and
▪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**
- The charitable company received government grants during the year, defined as funding from the Department for Environment, Food & Rural Affairs (DEFRA), to fund charitable activities. The total value of these grants is shown below. There were no unfulfilled conditions or contingencies attaching to these grants in the current or prior year.
|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.
- Coyler Ferguson Kent ACRE Coyler Ferguson grant is a grant provided to support the establishment of Kent ACRE, specifically for legal fees to support the CIO.
- National Parks Residents ACRE holds funds on behalf of the National Parks Residents Association Association for use only as designated by the Association.
- National Village Halls Forum The National Village Halls Forum closed and a decision was taken to pay funds remaining in the bank account to ACRE for hosting and support work undertaken by the new Village and Community Halls Network.
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**
- ACRE Network review
The ACRE Board designated funds to support the research, review and modernisation of its services.
- ACRE Network members
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.
- LLP Consultancy (Cirican)
- The ACRE Board designated funds to underpinned ‘Cirican’ the ACRE Network Consultancy vehicle, established to capitalise on members’ extensive experience and understanding of rural issues, and to generate an income stream to advance ACRE's charitable aim of supporting rural communities.
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