Company no. 3336101
Charity no. 1061568
Action with Communities in Rural
England
Report and Audited Financial Statements
31 March 2025

Action with Communities in Rural England
Reference and administrative details
For the
ear ended 31 March 2025
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 Associalion
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
operational address
2 The Quadrangle
Banbury Road
Woodstock
Oxfordshire
OX20 1 LH
Honorary officers
James Blake
Helen Susan Dovey
Gavin Pa￿er
Chair
Vice Chair
Vice Chair
A full list of the trustees serving during the year and up to Ihe date of this
report can be found on page 17.
Executive director
Richard Quallington
until 28 May 2024
Chief executive
Corinne Pluchino
from 29 May 2024
Company secretary
Corinne Pluchino
from 29 May 2024
Bankers
Lloyds plc
14 Castle Street
Cirencester
Gloucestershire
GL7 1QJ
Solicitors
Stone King LLP
13 Queen Square
Bath
BA12HJ
Auditors
Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS14QD

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
The trustees present their report along with the financial statements of the charity for the year ended
31 March 2025.
Reference and administrative information set out on page 1 fomis 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 (effective from
January 2019).
ACRE'S purpose and vision
ACRE is the only national charity focused on promoting, supporting and enabling rural communities in
England. Our 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 our 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 our work. We are dedicated to people who live in rural
communities across England, particularly those who are facing the greatest needs and challenges as
a result of where they live. We do not represent a specific group or sector- we are dedicated to rural
communities as a whole. We work closely with our ne￿Ork of member organisations, consisting of
38 member charities who are active in rural areas across England, and which beiween them have
many decades of experience of enabling and supporting local communities on the ground to seize
opportunities and address unmet need.
Our vision is rural communities that are thriving, inclusive and sustainable, with the support they
need to ensure equitable outcomes for everyone.
Our vision is underpinned by behaviours which support five 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" and
Solution focused - achieving results that make a difference.
Our priorities
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 came to an end in March 2025. This
report focuses on the main achievements of the final year of the plan.
We began work on our new strategy for 2025-30 in autumn 2024 and launched it in July 2025. The
key themes began emerging early in the process and we have been using the last twelve months to
enable us to transition to our new ambitions and ways of working.
Our work in 2024125 has been focused on three core areas:
Gathering evidence and conducting research to better understand rural communities"
Articulating a Vol￿ for rural communities at the national level and influencing decisions that
impact on rural communities; and
Delivering programmes with our members which directly improve the lives of our end
beneficiaries and increase the resilien￿ of rural communities.

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
As the national body of the ACRE Network. ACRE also supports its member organisations to build
their capacity and resilience so that they can respond to the needs of rural communities, enable them
to take action and support those in greatest need.
Key workstreams
ACRE'S day to day activities during the last year of our three year corporate plan have largely been
focused on four areas..
1. Policy, advocacy and influencing-
2. Enabling local communities and addressing unmet need.
3. Profile and engagement. and
4. Working in partnership.
Last year was an ex￿ptionallY busy period for ACRE and one of significant change both in and
outside the organisation. We continued our work across all our workstreams, ensuring that in doing
so we were responding to these changes while deploying our resources effectively and efficiently.
The key highlights can be found in the next section.
Our funders and sponsors
Our work is made possible by the engagement and generosity 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)
Environment Agency
Hallmaster
Norris and Fisher
Utility Aid
We are also very grateful to the supporters of our annual Village Hall Advisers Event, without whom
the event would not be possible: Utility Aid. Hallmaster, Zolb EV, SRS Ltd, ARC Thermal. Total Floor
Care and Creative Spark.
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. The Trustees
have paid due regard to the Charity Commission guidan￿ on public benefit in deciding activilies the
charity should undertake.
ACRE'S Key Activities, Outputs and Outcomes in 2024-25
Introduction
The last twelve months have been a period of considerable change for ACRE, internally and
externally, and for our members and beneficiaries. Intemally we welcomed our new Chief Executive,
Corinne Pluchino, who joined ACRE in May following the retirement of Richard Quallington. As
Executive Director Richard led ACRE with immense skill and commitment for nine years. We were
delighted when he was awarded an OBE in the King's New Year Honours list for services to rural
communities in December 2024. It was also a year when ACRE'S income continued to increase, from
£4.65m in 2023124 to £5.03m in 2024125. Over 850/0 of this figure was distributed to the ACRE
network and directly to rural communities, to enable activity in local areas and support those in
greatest need. Further details about developments within ACRE and our impact can be found below.

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
Policy, advocacy and influencing
The new Labour Govemment, elected in July. announced an ambitious programme for growth and
launched a wide-ranging policy review designed to deliver its five missions. This had the potential to
impact both positively and negatively on nearly every aspect of rural lrfe, including housing, land use,
local government reorganisation, transport, energy and healthcare. We were delighted to have the
opportunity to brief the Minister for Food Security and Rural Affairs, Daniel Zeichner MP, in person
when he visited ACRE members lo see their work at first hand in Warwickshire in February and
Cambridgeshire in March 2025.
We welcomed the Government's commitment in its manifesto to create wealth in every community
and to empower local areas. We allocated significant reSoUr￿S during the year to contribute to the
policy making process and to ensure the rural voice was heard and better understood. We were
concerned, and remain concerned, that one of the greatest challenges rural communities face is that
they will be overlooked by policy makers, and opportunities will be lost to ensure that they can benefit
from, and contribute to. the gr0￿h agenda.
We made submissions to 16 consultations, which included:
Proposed changes to the National Planning Policy Framework (NPPF) - We made the case for
rural affordable housing that meets local needs. both in order to support sustainable local
communities and encourage economic growth. We also called for the definition of "affordable" to
be reviewed so that it reflects the reality of local incomes rather than national demand.
Energy policy and the transition to net zero - We highlighted the continued vulnerability of power
supplies in many rural areas. We also stressed the enormous potential for communities to install
and benefit from renewable allernatives. but the need to ensure that energy infrastructure and
networks have the capacity to support new community generation.
Community benefits relating to electricity transmission
We engaged in discussions with
Government about the impact that new transmission infrastructure is going to have on rural
communities and how this can be mitigated appropriately. We argued that measures should be
put in place to ensure rural communities as a whole have the chance to benefit in the long-term
from the development of new infrastructure, and not just individual homes that will receive
reduced electricity bills for a limited period only. This is a rare opportunity to secure funds for local
communities that should not be lost and could leave a lasting positive legacy., and
Integrated national transport We argued that the strategic approach to rural transport must be
based on a commitment to reasonable equity in access to. and cost of, public transport for people
living in rural areas. We supported the Govemment's plans to improve the incentives for better
bus services, and proposed that if there is insufficient public funding to overcome rural Tnarket
failure, equity will have to be achieved through economies of scale that strategically link rural
areas with urban ones and provide cross-subsidy.
We have also contributed evidence to enquires ranging from the future of the universal postal service
to the future of social housing rent policy to competition in the road fuel market.

Action with Communities in Rural England
Report of the trustees
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We achieved definitive progress in several areas-.
Two years of gentle but persistent campaigning in relation to "Matyn's La￿ paid off in 2024.
While we strongly supported the overarching objectives of the Terrorism (Protection of Premises)
Bill, we were concemed that it might have a disproportionate impact on small, remote premises
such as village halls and other rural community buildings. We were very pleased to be called to
give eviden￿ to the Bill Committee, given our expertise in this area, and welcomed the
Government's decision to raise the threshold of premises included in its provisions so as to
exclude all but the largest village halls. We are now awaiting guidan￿ on the new Act.,
Working with other charity networks and advisors. we campaigned to improve the poor deal that
many charities have been receiving from the banking sector. This resulted in an unprecedented
letter from the Chief Executive of the Charity Commission, addressed to all the leading banks and
to the Government, calling for improvements to be made. In 2025 the Government reacted with
new rules to prevent the 'de-banking' of organisations. and
We brought together a wide partnership of rural, housing and homelessness organisations to
challenge the definition used by the Government for 'affordable' housing and achieved a broad
consensus that the current definition of 800/0 of market prices is inappropriate in many rural areas.
Unfortunately, despite the breadth of support for a new approach, we were not successful in
achieving change on this occasion. The campaign will continue. However, we were very pleased
to work with such a diverse group of organisations so closely for the first time.
Enabling local communities and addressing unmet need
ACRE has a long history of enabling local communities through its network of member charities. We
provide advice and guidance at national level to support our members. work at local level and help to
manage and deliver nationally funded prograrnmes that are delivered locally. In 2024-25 ACRE
distributed 85 % of £5m through several funds provided by Defra, which were dispensed to the ACRE
ne￿Ork to deliver specific activities in rural communities, or directly to fund developments and
refurbishments in village halls and community buildings. totalling nearly 500 individual payments.
The Rural Housing Enabler (RHE) Programme- The RHE Programme completed its first full year in
2024-25. Funded by Defra, the programme was originally launched in 2023 to build RHE capacity
across England in order to support the delivery of affordable housing to meet local needs. RHES are
affordable rural housing specialists, who focus on engaging local communities, bringing key
stakeholders together, and helping to identify solutions and drive developments forward to
completion.
ACRE was appointed by Defra to Co-ordinate and manage the programme. It is delivered through our
network of member organisations in 34 counties across England, which delivered activities to meet
the specific circumstances in their local areas. The total fund available in 2024-25 was £2.23M of
which £2.03M was distributed to the ne￿Ork locally. The remainder funded a programme of training,
support and development, plus rigorous quarterly reporting. which was delivered by ACRE. We also
commissioned an independent evaluation from CCRI, the Countryside and Community Research
Institute, which is due to report in 2025. By the end of March 2025, 307 housing needs surveys or
other forms of secondary data evidence had been collected to help identify local needs, and 2,210
affordable homes were in the delivery pipeline.

Action with Communities in Rural England
Report of the trustees
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Supporting Village Halls and Community Buildings - There are over 10,000 village halls in England,
the vast majority of which are run by volunteers committed to providing a place where local people
can meet, build relationships and access important services. Over recent years we have seen village
halls support an increasingly innovative and diverse range of facilities, many of which are designed to
address urgent unmet needs. These range from wann hubs in winter for individuals experiencing fuel
poverty. to groups designed to combat loneliness. to advi￿ serVI￿S on accessing health and social
care.
ACRE'S Village Halls Service operates by supporting our nelwork colleagues, based at county level,
who in turn work with local community buildings. We provided ad hoc advice and support, issued
guidance on govemance and management issues, and monitored and contributed to public policy
and legislative changes that might impact village halls.
In addition to our work on the Terrorism (Protection of Premises) Bill mentioned above, we hosted
three meetings for hall advisers so they could share experiences and best praclice, and a successful
residential training event attended by 36 advisers in April 2024. We completed proposed revisions to
the model governing documents and internal guidance. with a focus on disposal of charity land and
propety, which also covered a wide range of other small updates. We await final approval from the
Charity Commission.
We continued to provide support on energy efficiency and the transition to net zero and responded to
a consultation on 'Reforms to Energy Performance of Buildings, from the Ministry of Housing,
Communities and Local Government. We also provided updated briefings on waste recycling policy,
insurance and fire safety in Village Halls. These are vital but often forgotten aspects of running a
safe, quality community space.
ACRE also worked with our member in Cumbria, Action with Communities in Cumbria, and architect
Ben Stagg to produce the Guide to Surveys. We are very grateful to the National Lottery Community
Fund (NLCF) for supporting this activity through an initiative of the 'Northumberland, Durham and
Cumbria Community Places. project.
Funding for Village Halls
ACRE also continued to manage several schemes funded by Defra
designed to enable village halls to access capitsl funding. The largest of these was the Platinum
Jubilee Village Halls Fund which completed its second full year in 2024-25. ACRE was appointed to
manage and distribute the fund when it was first announced in 2023 and it continued to run smoothly
last year. Three hundred applications were received and 112 grants awarded following a rigorous
review process by an independent awards panel. As a result, the fund closed for the year having
awarded £1.18m of the £1.25m available for the financial year. We were delighted to learn in
February 2025 that the fund would be extended for another year, with £750K available for
applications in 2025-26. ACRE has again been appointed to manage this process.
ACRE also administers The Rural Community Buildings Loan Fund on behalf of Defra. In 2024-25 it
offered eight new loans totalling £233,767. This supported total project costs of £1,072,409. There
are 32 village halls currently in the process of repayng their loans. The loan repayments need to be
set up and monitored each month. ACRE provides support for loan recipients and reports quarterly to
Defra.

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
Defra Local Action Grant - ACRE and the ACRE network were awarded funding by Defra in 2022-23
to enable ACRE members to help support the delivery of government priorities in rural communities
ranging from building digital inclusion to social infrastructure to supporting the transition to net zero.
This builds on funding awarded in previous years. In 2024-25 ACRE received £1.71m, of which
£1.63m was distributed to its members. An important outcome of this funding is that it enables ACRE
members to engage in discussions at a strategic level locally on the issues impacting rural
communities. as well as using the resources on specific issues and projects. This in turn enables
ACRE to collect quantitative and qualitative data from the front line which can be used to inform
national policy making. We were delighted to leam in February that funding had been continued for
2025-26. We are very aware however, of the extremely challenging funding environment being
experienced nationally and locally and are awaiting news of the outcome of the Spending Review in
2025. The outcome will be critical for rural communities across England and the ability of ACRE and
the ACRE Network to help ensure their voice is heard over the next three years.
Profile and engagement
Our key publication of last year was No Rural Community Left Behind". our recommendations for the
new government. Published in May 2024, it was sent to prospective parliamentary candidates in
every county of England through our network of members and formed the basis of our conversations
with the newly elected Government. After the election we focused our external communications on
building relationships with the new Government and Parliament and key stakeholders who share our
ambitions and values.
Village Halls Week 2025 began on 17 March and the theme was volunteers. We focused on the
invaluable role that these venues play in connecting people, and on the volunteers who work tirelessly
behind the scenes to maintain and manage them. Celebrations for the week included the launch of
Halls for All: A History of Village Halls, written by Louise Beaton and David Clark with a foreword by
The Princess Royal (sponsored by Carnegie UK). We also invited hall committee members to
recognise individual volunteers in an online Volunteer Gallery. Two hundred and fifty packs of
bunting, badges and posters were distributed and ACRE joined Leicester local radio for a discussion
on the value of halls to their community-
We were very pleased to be invited to contribute to BBC Radio 4's Farming Today to share our views
on the new NPPF and the future of housing development, and to speak at the National Landscapes
Association annual conference in July 2024 on the theme of rural communities in the landscape. We
began a review of our core communications messages and collateral, which we will be developing
further to align with our new strategy, and updated our social media policy to reflect changing good
practice.
Working in partnership
A key feature of our corporate plan is the importance of working in partnership and building alliances
to help deliver our objectives. We continued to work closely with the Defra Rural Affairs Team, both to
share the experiences and insights from our ne￿Ork and to contribute to national policy discussions
and consultations. We value this relationship and the opportunity it brings for dialogue on a wide
range of issues.

Action with Communities in Rural England
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We continued to provide the secretariat for, and to be an active member of, the Rural Coalition. The
Rural Coalition comprises twelve national organisations who subscribe to a vision for a living and
working countryside in England. A key focus for the coalition last year was the launch of Reigniting
Rural Futures: rural communities, capacity to boost economic growth. ACRE worked with other
members to commission the report from Pragmatix Advisory which was launched in September 2024.
The report highlights the critical need for focused investment and policy changes to bridge the
productivity gap between rural and non-rural areas. It showed that with the right policy framework, the
rural economy could increase productivity significantly, leading to an additional £9-19 billion per year
in tax revenues. This growth would not only support rural communities but also have far-reaching
benefits for the national economy, helping to fund essential public ServI￿S and drive broader
economic initiatives. We worked with coalition members to promote the report's findings throughout
the year.
We were also invited to be one of six members of the Rural Flood Resilience Partnership {RFRP).
Launched in September 2024, it was established to improve collaboration, deepen understanding of
vulnerabilities, and support rural communities and agricultural businesses in building their resilience
to present and future flood risks and coastal erosion. The other members are the Environment
Agency, National Farmers Union (NFU). Association of Drainage Authorities (ADA), Country Land
and Business Association (CLA) and Natural England. ACRE'S role is to represent rural communities
and to share information and resources with our members.
Our key achievements over the period included setting up a community of practice, to bring ACRE
members together to share case studies and good praclice and seek views and experiences to feed
back to national partners. We also started work to explore how Parish and Town Councils can be
better supported to consider flood resilience when working with local communities, including writing
Neighbourhood Development Plans. We also took part in initiatives to promote the RFRP with other
member bodies to raise awareness of its work and increase its potential impact.
In addition we were invited to join the National Energy System Operator (NESO) Advisory Forum
to represent rural communities. We worked closely with NAVCA to explore the impact of the
devolution agenda on rural communities and local infrastructure and voluntary organisations. We also
engaged with a wide range of other third sector partners over the last year which are too numerous to
list here. We would like to thank them all for their generous support and willingness to collaborate
with us.
Support for ACRE members
The ACRE network is integral to our work and the priorities we set ourselves. Our members,
knowledge and experience on the ground give us a unique insight into what is really going on in rural
communities, and we are able to draw on this when we engage with policy makers, advisers and
stakeholders. All of our activity is designed to support them and their beneficiaries. as well as our
own, both directly and indirectly.

Action with Communities in Rural England
Report of the trustees
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In addition to the work programmes outlined above, we continued to provide ongoing support in a
wide selection of areas, ranging from policy briefings and analysis to supporting local parliamentary
engagement to convening online and in person meetings for our members so they could share
insights and best practice. We also provided ad hoc advice on governance and management issues.
In October 2024 we joined with ACRE colleagues to arrange the ACRE Chief Executives, annual
conference on the theme of Balancing Ambition and Resilien￿.
One of the key issues emerging for our neiwork is the impact of the Government's devolution and
local govemment reorganisation agenda. We developed a workstream specifically designed to
examine the strategic opportunities and challenges both for our members. and rural communities.
from these changes. This work will continue in 2025-26.
ACRE'S governance and development
ACRE began work on its new strategy for 2025-30. Rural Ambition: enabling communities to thrive, in
the autumn of 2024. It is designed to ensure that ACRE is able to maximise its impact during whal is
likely to be a continued period of rapid and often unpredictable external change, but also where there
is clear opporlunity to promote and unleash the potential of rural communities. We also wish to build
our own resources and increase our resilience so that we can support our members more effectively
to do the same.
We have also seen changes to our Trustee Board. Louise Beaton and Ivan Annibal completed their
final terms and stood down from the Board at the AGM in November 2024 after many years of
dedicated service. We are very grateful to them. As reported last year, we also appointed three new
trustees following a competitive extemal process. We were delighted to welcome Caroline Cotterell
CBE, Sharon Davies and Andrea Graham fonnally to the Board in November at our AGM.
ACRE conducted a governance review in 2023-24 and we continued to implement the
recommendations for action. This included strengthening our financial governance by establishing a
Finance Sub-committee of the Board. We also conducted a review and update of our financial policy
and procedures and began work on updating our employee handbook and policies. We have also
committed to introducing a new performan￿ management prO￿sS in 2025-26, to enable team
members lo set their objectives and identify the training and developmenl they need to support their
work more clearly.
The Trustees would like to end their report with two items of thanks. Firstly, to our funders for their
continued support for our work with rural communities across England, withoul which this vital activily
could not continue. Secondly, to the ACRE team members, for their ongoing focus and hard work
during a year of great change, and without whom ACRE would not be able to deliver its objectives for
its beneficiaries or its members. Thank you to them all.

Action with Communities in Rural England
Report of the trustees
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ear ended 31 March 2025
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 for on an accruals basis and has been classified under headings that aggregate all
costs related to the category., and
Grants payable are payments made to third parties in furtherance of the charitable objectives of
the charity.
The directors report a net decrease in total resources of £38.813 (31 March 2024 a net increase of
£158.744). The closing fund balan￿S at the 31 March 2025 were £574.398.
The net decrease of £38.813 can be explained by looking at unrestricted and restricted funds
separately=
Unrestricted funds ended the year with a surplus of £51,639.
Restricted funds ended the year with a deficit of £90,452. This deficit reflects cashflow timing with
prior year funds held now fully paid out.
The statement of financial activities (SOFA) shows that the total incoming resources for the year were
£5,033.650 compared with £4.657,150 for the previous year.
During the year ACRE received £4,￿,759 restricted income and £668,891 unrestricted income. A
list of the restricted funds is included in note 18. All incoming resources for the year have been
secured specifically to advan￿ the chariws 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. Our current policy states that the target level for unrestricted reserves is £171,081
which is the equivalent of three months of the chariws 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. We will be reviewing our policy during 2025-26 following
publication of our new strategy.
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 2025. the totsl reserves were:
Restricted funds=
Designated funds:
General funds:
£574,398
£37,726
£24,878
£511,794
10

Action with Communities in Rural England
Report of the trustees
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ear ended 31 March 2025
Principal funding sources
ACRE'S principal funding for 2024-25 came from a number of sources:
'A grant in aid, agreement from Defra. over 950/0 of which was directly allocated to local
organisations to deliver work at a county level-
Membership fees paid by the ACRE members. This funding was used to support ACRE'S key
themes of activity.,
Rural Housing Enabler Programme funded by Defra. over £2.2M available during 2024-25; and
Platinum Jubilee Village Hall Fund Programme funded by Defra. £1.18m allocated to support
village halls.
Key objectives for 2025-26
Our new strategy, Rural Atnbition: enabling communities to thrive, builds on ACRE'S work of the last
five years but also marks a change in focus and pace. It has been published at a time of immense
economic, societal and environmental flux, but is optimistic and ambitious because we believe there
are opportunities as well as unresolved challenges. We will focus on the most important issues facing
rural communities, speaking up more boldly, building new alliances and working more actively with
our network to make an even greater impact. We are also clear that we need to be a resilient
organisation if we are going to be successful, and the collective power of our ne￿Ork is essential to
achieving our goals.
Our new strategy, which was published in the summer of 2025, sets out a clear theory of change and
ambition for the period.. by 2030 we will have helped to improve the quality of life for rural
communities and supported those in greatest need. In order lo deliver this we will focus our
external activities in three areas during our strategy period-
Campaigning.. We will raise awareness and understanding of rural issues and work to ensure
public policies support thriving rural communities;
Enabling: We will increase the opportunities for rural communities to make their Vol￿ heard and
take action to shape their future- and
Unlocking.. We will ensure equitable access lo investment. essential services and opportunities
for growth - particulady for those most in need.
To deliver our overarching ambition we need to ensure that we are resilient, capable and adaptable.
We have identified four pillars to shape the way we work internally, to ensure we have a solid
foundation for our strategy. They will ensure that we have the right resources, a resilient ne￿Ork and
compelling communications. We will:
Create a robust financial model so that we can plan for the long-term, develop our organisation
and take advantage of opportunities to increase our impact"
Work with our members in new ways so that we can increase our collective impact and enable
rural communities to flourish-
Invest in raising the profile of rural communities and focus on the issues where we can make the
biggest difference., and
Build new relationships and alliances so that we can achieve more change. more quickly.
The strategy will be underpinned by an annual business plan setting out operational objectives for the
year, which in tum will inform team member objective setting and performance management. The
first year of the strategy, 2025-26. is a foundational year which will help us to put the structures, skills
and capacity in place to deliver our ambitions.

Action with Communities in Rural England
Report of the trustees
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Funds held as custodians
Defra investment in the ACRE Network
A further year of investment to enable the ACRE Network to deliver support to rural communities
within the key Defra priority themes was secured. The investment in support of rural communities
through ACRE members amounted to £1,633,000 during the year. ACRE, as the national umbrella
body of The ACRE Network, was the accountsble 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 2024-25.
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 2025-26.
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 38 members, 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 govemance and the management of ACRE. The ACRE
Board consists of not less than six but (unless otherwise detemiined 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 re￿iVed no benefits from the charity.
Any expenses reclaimed from the charity and any InStan￿S where directors have received benefit
from the charity for specific services. as permitted under clauses 4 (2) and 4 (3), are set out in noles
6 and 22 to the accounts.
12

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
Management
The Chief Executive retains responsibility for operational decisions and for delivering the
organisation's strategic objectives and operational plan. The staffing structure has focused on
retaining capacity to support the operational and leadership requirements of the organisation, as we
move from one strategy period to the next. and in response to the retirement of some long-standing
team members. Some changes have been made to roles and responsibilities within the team over
the last twelve months to ensure we are ready to deliver our new stralegy. As part of this process we
have appointed some additional roles to the employee team. in Pla￿ of exiemal consultancy support,
to ensure we have the capacity and expertise to deliver our strategy efficiently and effectively.
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 miligating actions including identifying and exploring alternalive sources of funding and
developing new partnership arrangements with key stakeholders and the operation of Cirican (the
ACRE Ne￿ork'S consultancy arm). Following discussion between the members of Cirican it has
been decided to close the company as of the 31st March 2025. This and other risks to the fulfilment
of ACRE'S strategic priorities are kept under review by the directors via the risk register which is
reviewed regularly.
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 perfonnance and longer-term financial position. In addition
the need to ensure ACRE has a robust financial and organisational model was one of four essential
supporting pillars identified in our new strategy and will be a key area of focus.
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 2024-25 a total of £1.633,000 was committed to members through the
DefralACRE 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.
13

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
Remuneration Policy
ACRE recognises that the delivery of its mission and strategic priorities is largely dependent upon the
skills, knowledge and experien￿ 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 line with our policy. Directors consider 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-rnaking policy
ACRE administers grants on behalf of other charitable trusts and govemment 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.
Fundraising 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 fundraising
activities.
14

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
ACRE members at 31 March 2025
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 and Swindon
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
KENT 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)
Statement of responsibilities of the trustees
The trustees (who are also directors of the charity for the purposes of company law) are responsible
for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards. including Financial Reporting Standard 102.. The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give
a true and fair view of the state of affairs of the charity and of the income and expendilure of the
charity for that period. In preparing those financial statements the trustees are required to..
select suitable accounting policies and then apply them consistendy.
observe the methods and principles in the Charities SORP"
make judgements and accounting estimates that are reasonable and prudent",
state whether applicable UK accounting standards and statements of recommended practice
have been followed. subject to any material departures disclosed and explained in the financial
statements., and
prepare the financial statements on the going concem basis unless it is inappropriate lo presume
that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and which enable them to ensure that the
financial statements comply with the Companies Act 2006. The trustees are also responsible for
safeguarding the assets of the charity and hen￿ for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
15

Action with Communities in Rural England
Report of the trustees
For the
ear ended 31 March 2025
In so far as the trustees are aware-
there is no relevant audit information of which the charitable companys auditors are unaware.,
and
the trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit infomation and to establish that the auditors are aware of that information.
The trustees are responsible for the Maintenan￿ and integrity of the corporate and financial
information included on the charitable companys website. Legislation in the United Kingdom
governing the preparation and dissemination of financial statements may differ from legislation in
other jurisdictions.
The Directors
Trustees. 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
Louise Beaton OBE
James Blake
Charles Coats
Sally Jane Colthup
Caroline Cotterell CBE
Sharon Davis
Helen Susan Dovey
Retired November 2024
Retired November 2024
Chair- Elected November 2022
Joined November 2017
Joined February 2024
Joined November 2024
Joined November 2024
Joined November 2018
Elected Vice Chair November 2023 415
Joined November 2024
111
Joined November 2023
515
Joined February 2024
515
Joined February 2023
Elected Vice Chair November 2023 515
Joined November 2018
515
414
414
515
515
515
111
111
Andrea Graham
Garry Jones
Sarah Morland
Gavin Parker
Francis James Webster
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 2025 was 38 (2024: 38). The Directors have no beneficial interest in the charitable
company.
Auditors
Godfrey Wilson Limiled were re-appointed as auditors to the charitable company during Ihe year and
have expressed their willingness to continue in that capacity.
Approved by the trustees on 17 September 2025 and signed on their behalf by
James Blake- Chair
16

Independent auditors. report
To the members of
Action with Communities in Rural En
land
Opinion
We have audited the financial statements of Action with Communities in Rural England (the 'charity')
for the year ended 31 March 2025 which comprise the statement of financial activities, balan￿ 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 Slandard 102- The Financial Reporling 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 2025 and of its
incoming resources and application of reSoUr￿s. 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 Intemational 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 relevanl to our audit of the financial
stalements in Ihe 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 con￿rn 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 cOn￿M 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, ex￿pt to the extent
otherwise explicitly stated in our report. we do not express any fom) of assurance conclusion thereon.
17

Independent auditors. report
To the members of
Action with Communities in Rural En
land
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 lo 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 infomiation. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required lo 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 company 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 retums 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 intemal 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 con￿rn basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic altemative but to do so.
18

Independent auditors. report
To the members of
Action with Communities in Rural En
land
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ 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 econornic decisions of users
taken on the basis of these financial statements.
Irregularities, induding 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 prO￿dureS 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 instan￿$ of non-complian￿.
Detecting and responding to the risk of fraud, and whether they were aware of any actual,
suspected or alleged fraud- and
Designing and implementing intemal 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 lo address this risk. Our procedures induded:
Testing the appropriateness of joumal 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.
19

Independent auditors. report
To the members of
Action with Communities in Rural En
land
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at.. v￿m.frC.org.UkIaudlt0rsreSponSlbllitles. This description
foms part of our auditor's report.
Use of our report
This report is made solely to the charitys members, as a body, in accordan￿ with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's 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 charitys members as a body, for our audit work, for this report, or for the
opinions we have formed.
WIU167KI GKY Slake
Date.. 22 September 2025
William Guy Blake ACA
(Senior Statutory Auditor)
For and on behalf of..
GODFREY WILSON LIMITED
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS14QD
20

Action with Communities in Rural England
Statement of financial activities (incory)orating an income and expenditure account)
For the
ear ended 31 March 2025
2025
Total
2024
Total
Restricted Unrestricted
Note
Income from:
Donations and legacies
Charitable activities
Investments
203
203
22
657,228 5,021,987 4,644,673
11,460
11,460
12,455
4.364.759
Total income
4.364,759
668,891
5,033,650 4,657,150
Expenditure on:
Raising funds
Charitable activities
9,361
607,891
9,361
4,050
5,063,102 4,494,356
4,455,211
Total expenditure
4.455.211
617,252
5,072,463 4,498,406
Net income l (expenditure) and net
movement in funds
(90.452)
51,639
(38,813)
158,744
Reconciliation of funds:
Total funds brought forward
128,178
485,033
613,211
454,467
Totsl funds carried forward
37,726
536,672
574,398
613,211
All of the above results are derrved from continuing activities. There were no other recognised gains
or losses other than those stated above. Movements in funds are disclosed in nole 18 to the
accounts.
21

Action with Communities in Rural England
Balance sheet
As at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Mixed motive investments
231
878
693
3,000
10
1,109
3,693
Current assets
Debtors
Cash at bank and in hand
319,268
1.112,047
431,833
1,129,195
1,431,31 S
1.561,028
Liabilities
Creditors.. amounts falling due within 1 year
12
858,026
951,510
Net current assets
573,289
609,518
Net assets
17
574,398
613,211
Funds
Restricted funds
Unrestricted funds:
Designated funds
General funds
18
37,726
128,178
24,878
511,794
22,000
463,033
Total charity funds
574,398
613,211
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 17 September 2025 and signed on their behalf by
James Blake - Chair
22

Action with Communities in Rural England
Statement of cash flows
For the
ear ended 31 March 2025
2025
2024
Cash used in operating activities:
Net movement in funds
(38,813)
158,744
Adjustments for:
Depreciation charges
Impairment of investments
Dividends, interest and rents from investments
Decrease l (increase) in debtors
Increase l (decrease) in creditors
462
2,122
(11,460)
112,565
(93,484)
597
(12,455)
{129,348)
183,693
Net cash provided by l (used in) operating activities
28,608
201,231
Cash flows from investing activities:
Dividends, interest and rents from investments
11,460
12,455
Net cash provided by investing activities
11,460
12,455
Increase l (decrease) in cash and cash equivalents in the year
{17,148)
213,686
Cash and cash equivalents at the beginning of the year
1,129,195
915,509
Cash and cash equivalents at the end of the year
1,112,047 1,129,195
The prior period comparative has been restated to reclassify Rural Community Buildings Fund loan
movements within debtor movements.
An analysis of changes in net debt is shown in note 20.
23

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
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 1 LH.
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Siatement 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 meels 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 concem, which the trustees consider appropriate having regard to the current level of
unrestricted reserves. There are no material uncertainties about the charitls 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 govemment 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 re￿IPt.
24

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Accounting policies (continued)
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.
fj Funds accounting
Unrestricted funds are available lo 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 underlaken 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. GovemanTr 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-
2025
2024
Raising funds
Charitable activities
Governance costs
88.1 %
10.20/0
83.9 /0
i) Tangible fixed assets
Depreciation is provided at rates calculated to wrtte 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 coMpan￿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.
25

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Accounting policies (continued)
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 paty 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 subsequendy 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 charivs 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 SoUr￿s. 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 Ihe revision
affects only that period, or in the period of the revision and future periods if the revision affects
both current and future periods.
26

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Accounting policies (continued)
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 (i.) 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
ofjudgement is required in assessing its fair value.
Prior period comparatives: statement of financial activities
2024
Total
Restricted Unrestricted
Income from:
Donations and legacies
Charitable activities
Investments
22
22
538.889 4,644,673
12.455
12,455
4,105,784
Total income
4,105,784
551,366 4,657,150
Expenditure on:
Raising funds
Charitable activities
4.050
500,191
4.050
4,494,356
3,994,165
Total expenditure
3,994,165
504.241
4,498,406
Net income
111,619
47,125
158.744
Transfers between funds
204
Net movement in funds
111,823
46,921
158,744
27

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Income from charitable activities
2025
Total
Restricted Unrestricted
Defra - ACRE network agreement
Defra - Platinum Jubilee Village Hall fund
Defra - Rural Housing Enabler fund
Membership
Environment Agency
Rural communities buildings loan fund
Utility Aid
Conferences
Action wilh Communities in Cumbria
Norris & Fisher
Rural Coalition
Other
1,633,000
1.130.000
1,601.759
79,000 1,712,000
88.312 1,218.312
195,683 1,797,442
193,179
193,179
39,600
39,600
20.000
20,000
17.000
17,000
13,347
13,347
5.000
5,000
5.000
5.000
951
951
156
156
Total income from charitable activities
4,364,759
657,228 5,021,987
Prior period comparative
2024
Total
Restricted Unrestricted
Defra - ACRE network agreement
Defra - Platinum Jubilee Village Hall fund
Defra - Rural Housing Enabler fund
Membership
Village Hall Design Guide on Energy Efficiency
Rural communities buildings loan fund
Conferences
Utility Aid
Norris & Fisher
Tudor Trust
Coyler-Fergusson
Hallmaster
Other
1,633,000
1,696,356
767,428
79,000 1,712.000
98,844 1,795,200
90,803
858,231
182,632
182,632
29,500
29,500
20,000
20,000
15,170
15,170
10.000
10,000
10.000
10.000
5,000
4,000
2,000
940
5,000
4,000
2,000
940
Total income from charitable activities
4,105,784
538,889 4,644,673
28

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Government grants
The charitable company received government grants during the year, defined as funding from
the Department for Environment. Food & Rural Affairs (DEFFiA), 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.
2025
2024
Defra - ACRE network agreement
Defra - Platinum Jubilee Village Hall fund
Defra - Rural Housing Enabler fund
1,712,000 1.712,000
1.218,312 1.795,200
1.797,442
858,231
4,727,754 4.365,431
29

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Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Net movement in funds
This is stated after charging:
2025
2024
Depreciation
Operating lease payments..
Property
Other
Trustees, remuneration
Trustees, expenses
Auditors. remuneration (excluding VAT):
Statutory audit
Prior period under accrual
462
597
14.246
1.215
12,490
1,215
2,700
7,500
3.159
8.250
1,800
6,700
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 £3,159 {2024= £7,500) inCu￿ed by 11 (2024.. 13) trustees relating to attendance at
meetings of the trustees.
Trustees, remuneration is detailed in note 22 to the accounts.
Staff costs and numbers
Staff costs were as follows:
2025
2024
Salaries and wages
Social security costs
Pension costs
Freelance staff
257,320
8,715
16,969
86.561
123,080
12,800
9,109
124,697
369,565
269,686
Staff cost increases reflect the charity's planned restructuring of the team during the year, the
aim being to reduce consultancy support and bring capacity and expertise in house to deliver our
new strategy.
Termination and redundancy payments totalling £17,969 (2024: £nil) are included within salaries
and wages costs. These costs related to a settiement agreement of £11,200 and £6,769 for
payments in lieu of notice.
1 employee earned more than £60.000 during the year, (2024: none).
Total employee benefits including pension contributions and freelance staff costs paid to key
management personnel during the year totalled £121,023 {2024: £101,987).
32

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
Staff costs and numbers (continued)
2025
2024
No.
Average head count:
Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for
charitable purposes.
Tangible fixed assets
Computer
equipment
Cost
At 1 April 2024 and 31 March 2025
6,220
Depreciation
At 1 April 2024
Charge for the year
5,527
462
At 31 March 2025
5,989
Net book value
At 31 March 2025
231
At 31 March 2024
693
10. Mixed motive investments
2025
2024
Investment in Cirican LLP
At 1 April
Impairment
3,000
{2,122)
3,000
At 31 March
878
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.
An impairment review was conducted in the year due to the expected closure of Cirican LLP.
33

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
11. Debtors
2025
2024
Trade debtors
Loans to rural community buildings under loan scheme (note 14)
Prepayments
Accrued income
VAT debtor
Other debtors
67,624
246,261
2.231
12,596
294,751
2,339
97,192
2,863
22,092
2,152
1,000
319.268
431,833
Amounts due after more than one year included in:
Loans lo rural community buildings under loan scheme
192,974
189,543
12. Creditors: amounts due within 1 year
2025
2024
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)
700.000
23.166
5,851
21,690
19,986
5,740
23,637
57.956
700,000
36,984
6,066
6,433
16,958
5,740
12,192
167,137
858,026
951,510
13. Grant commitments
2025
2024
Grant commitments at 1 April
Grant commitments made (note 16)
Grants disbursed
167,137
4,452,711
4,561,892
3.978,975
3,811,838
Grant commitments outstanding at 31 March
57,956
167,137

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
14. Rural community buildings loan fund
Rural community building loan fund administered by ACRE on behalf of DEFRA:
2025
2024
Funds advanced by DEFRA at 1 April 2024 (note 12)
700,000
700,000
Loans to rural community buildings:
Outstanding at 1 April
Loaned during the year
Repaid during the year
294,751
100,000
(148,490)
299,295
70,857
(75,401 }
Outstanding loans at 31 March (note 11)
246,261
294,751
Bank deposit on hand at 31 March 2025 less inlerest payable
to DEFRA
453,739
405,249
15. Deferred income
2025
2024
At 1 April 2024
Deferred during the year
Released during the year
12.192
23.637
(12,192
15,150
12,192
15,150)
At 31 March 2025
23,637
12,192
Deferred income relates to Village Hall Advisors training event and Corporate Sponsorship
income received in advance.
35

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable
During the year, ACRE made the following grants to institutions..
2025
2024
DEFRA grants to ACRE network
Action Hampshire
Action in Rural Sussex
Action with Communities in Cumbria
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
Communily 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)
Comwall Rural Community Charity
Devon Communities Together
Dorset Community Action
Durham Community Action
GRCC Community Action in Gloucestershire
Humber & Wolds Rural Action
Kent ACRE
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 Ne￿orf(
Resource for the continuation of support for Kent rural communities
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
12.383
40,280
44,200
40,580
41,200
46,875
40,135
42.405
38.735
34,235
37,635
36,325
37,148
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
1,633,000
1.633,651
36

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Platinum Jubilee Village Hall Grants
1st Albrighton Scout Group, Shropshire
1st Coddington Scout Group, Notts
Acland Memorial Hall, Berkshire
Alderholt Village Hall. Dorset
Alveston Village Association, Warwickshire
Anslow Village Hall. Stsffs
Arnesby Village Hall Trust, Leics
Badwell Ash Village Hall, Suffolk
Baylham Village Hall, Suffolk
Beeding & Bramber Village Hall
Bradden Village Hall. Northants
Broad Oak, Sussex
Cardington Village Hall, Shropshire
Chatton Village Hall Trust. Northumberland
Child Memorial Village Hall, Sussex
Chittlehampton Village Hall, Devon
Claughton Memorial Hall
Clipston Village Hall. Northamptonshire
Coaley Village Hall, Gloucestershire
Coddington Village Hall, Notts
Combe Florey Village Hall, Somerset
Coronation Hall Mary Tavey, Devon
Cross in Hand Village Hall, Sussex
Crowhurst Village Hall, Sussex
Cury Mallet and Beercrocombe Village Hall. Somerset
Denmead War Memorial Hall, Hants
Dundry Village Hall, North Somerset
Dunnington Village Hall, Yorkshire
East Coker Village Hall, Somerset
East Cowton Village Hall, Yorkshire
East Woodhay Village Hall, Hampshire
Ellen Hinde Hall, Oxon
Everton cum Tetworth Village Hall. Beds
Farndon Community Centre, Cheshire
Five Ashes Village Hall. Sussex
Freshford Village Memorial Hall
Garthorpe Village Hall, North Lincolnshire
Graveney & Goodnestone Village Hall, Kent
Grindleford Playing Fields Association l Grindleford Playing Field
Trust
Hale Village Hall New Forest, Hants
Halse Village Hall
Helsington & Brigsteer Village Hall. Cumbria
Hesketh Bank CC, Lancashire
4,000
4.613
10.718
3.068
2,280
3.000
4.500
13,082
33,682
10,500
5.000
3,809
2,286
5,000
2.112
75,000
4,885
45,407
20.000
5,000
2,196
7,500
9,800
11.318
2,077
4.770
8.500
3.193
17,386
22,000
2,671
4,000
4,728
34,000
3.186
4,500
14,909
3,421
5,000
3.251
5,000
3,230
4.000
3,960
Sub total
437,538
5,000
37

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
437,538
5,000
Hillesley (Hopkins Hall). Glos
Hoghton Sports & Social Club, Lancashire
Holbeach Reading Room, Lincs
Holmbury St Mary, Surrey
Holme Village Hall. Cambs
Holwell Village Hall
Horam Village Hall
Indian Queens Victory Hall, Comwall
Keelby Village Hall Committee
Kentford Community Hub, St. Marys PCC
Layer Marney Community Hub, Essex
Little Aston Village Hall, Staffordshire
Liverton Village Hall. Devon
Lopen PCC, Somerset
Loxton Community Hub, North Somersel
Madley Parish Hall, Hants
Maiden Bradley Village Hall, Wiltshire
Malborough Village Hall & PFA, Devon
Mark Community Centre, Somerset
Martin Village Hall (Blandford), Hampshire
Nash Mills Village Hall. Hertfordshire
Neen Savage Parish Hall, Shropshire
Old Pool Bank Village Hall, Yorkshire
Orleton Village Hall, Hants
Osmotherley Village Hall. Yorkshire
Papplewick & Linby Village Hall, Nottinghamshire
Par Bay Community Trust, Comwall
Piddinghoe Village Hall. Sussex
Plumbland Village Hall
Plumley Village Hall, Cheshire
Potten End Village Hall
Ramsey Community Centre. Cambridgeshire
Ripley Village Hall
Ruan Minor Village Hall, Comwall
Ruskington Village Hall, Lincs
Seghill Colliery Institute, Northumberland
Shadforth Community Association, Durham
Shurdington Village Hall, Glos
Silchester Village Hall. Hants
Slapton Village Hall
South Hanningfield Village Hall. Essex
South Milton Village Hall, Devon
2.190
20.700
2,893
8,363
3.774
4.739
2,200
2,440
3.035
5,000
7,524
39,000
3,252
4,000
20,000
5,000
9.224
2.314
4,891
26,400
12,581
3,667
2,783
2.327
2.108
3,212
7,644
31,571
3,080
2,240
2,740
60,000
5.000
22.800
2,300
11,000
2,781
2.521
5,000
4,742
2.904
3.401
Sub total
810,879
5,000
38

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
810,879
5,000
Springthorpe Village Institute. Lincs
St. Days Enterprise Centre, Comwall
St. Mary's Appledore PCC, Devon
St. Andrews Community Hall, Lancashire
St. Mary's Church Room. Sole, Kent
St. Piran's Village Hall. Cornwall
Stannington Village Hall, Norlhumberfand
Starkholmes Village Hall, Derbyshire
Staverton Village Hall
Stokeinteignhead Village Hall, Devon
Stretton Priory Centre, Staffs
Stutton Village Hall, Yorkshire
Swardeston Village Hall, Norfolk
Swimbridge Jubilee Hall. Devon
Teigngrace Parish Charity, Devon
The Barnetby Village Hall, Lincolnshire
The Grand Pavilion. Derbyshire
The Hill in Millom Village Hall, Cumbria
The Institule, Kelvedon
The Institute, Ottery St. Mary. Devon
Theale Village Hall, Somerset
Thurgoland Village Hall, Yorkshire
Titchfield Village Trust, Hampshire
Trimdon Grange Community Association, Durham
Uplyme Village Hall, Devon
Weston with Gayion Village Hall. Staffs
Willey & District Village Hall, Shropshire
Wilsford Village Hall. Lincs
Winchcome Community & Arts Hub. Glos
Winchelsea New Hall, Somerset
Winsley Church Hall, Wilts
Wolvey Village Hall, Warwickshire
Woodbury Village Hall, Devon
Wookey Church Hall PCC, Somerset
Woolfardisworthy S&C Hall, Devon
Worton & Marston Village Hall, Wiltshire
Adastra {Hassocks CA)
Aldenham Memorial Hall. Hertrordshire
Allerthorpe, Humber & Wolds
Amberley with North Stoke Church Hall. Sussex
Ampleforth Village Hall, Yorkshire
Appleton Thom, Cheshire
2.000
11.000
2,020
24,000
55.612
4,513
8,064
2,150
2.320
2,000
4,278
18,618
12.314
3,617
4,484
5,000
4.072
3.707
5,000
2,211
10,182
3.980
5,000
3.960
3.579
2,024
2,125
2,206
3,634
4,224
4,834
54,477
2.400
3,356
2,943
14,500
10,278
8,461
10,000
7,500
8,509
8,178
Sub total
1,111,283
57,926
39

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
1,111,283
57,926
Armathwaite, Cumbria
Ashill Village Hall, Somerset
Bedwyn Village Hall, Wiltshire
Bilbrook, Suffolk
Bishopstone, Buckinghamshire
Bomere Heath, Shropshire
Bratton Church Institute, Wiltshire
Burton in Lonsdale
Byihorn Village Hall, Cambridgeshire
Cambo Village Hall. Northumberfand
Caryford, Somerset
Cassington Village Hall. Oxfordshire
Castle Acre Village Hall, Norfolk
Chittlehamholt Village Hall, Devon
Church Eaton Village Institute, Staffordshire
Copythorne, Hampshire
Comworthy Village Hall, Devon
Crantock, Cornwall
Danby Village Hall, Yorkshire
Donisthorpe, Leicestershire
Dormansland. Surrey
Dorstone Village Hall, Herefordshire
Duxford Village Hall, Cambridgeshire
Eversley Village Hall, Hampshire
Falfield Village Hall. South Gloucestershi
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
Hollym, Humber & Wolds
Holme CC. Yorkshire
Hutton Roof Village Hall. Cumbria
Hyde, Hampshire
Jevington, Sussex
8,949
11,226
25,000
10,545
22,007
8,498
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
10,704
23,550
30,632
19,000
12,441
Sub total
1,111,283
749,898
40

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
1,111,283
749,898
Kilburn. Yorkshire
Lady Alice Memorial Hall, Somerset
Lambeage Village Hall, Comwall
Lanreath Village Hall, Cornwall
Little Thefford, 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, Comwall
Mariansleigh. Devon
Mawnan Smith Memorial Hall, Comwall
Medbourne Memorial Hall, Leicestershire
Menheniot Village Hall, Cornwall
Meshaw Village Hall, Devon
Newton Valence, Hampshire
Peak Forest Reading Room, Derbyshire
Quarnford & Healthylee Memorial Hall, Stafftjrdshire
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, Comwall
St. George's Parish Centre. Somerset
St. Newlyn East Mem Hall, Comwall
St. Paulinus Centre, Kent
Stevington Community Hub, Bedfordshire
Stewkley Village Hall, Buckinghamshire
Sunnyside. Kent
Takeley Silver Jubilee Hall,Essex
Toppin Memorial Hall (John Castiehow). Cumbria
Troon Village Hall, Cornwall
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
23,506
9,123
20,000
33,600
40,500
Sub total
1,111,283
1.494,968
41

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Platinum Jubilee Village Hall Grants (continued)
Sub total brought forward
1,111,283
1,494,968
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, Comwall
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
Subtotal
1,111,283
1.689,535
Repaid grants
3,538
1,107,745
1,689,535
42

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
16. Grants payable (continued)
2025
2024
Rural Housing Enabler Fund
ACRE member in:
Bedfordshire
Berkshire
Buckinghamshire
Cambridgeshire
Cheshire
Comwall
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
Wiltshire
Yorkshire
36,475
48,607
39,869
57.941
58,408
61,496
50,800
58,912
61,335
49,860
47,322
61.487
43.052
34,822
58,697
43,850
60,308
48,544
61,163
54.780
54,194
55,822
46,420
46,343
51,205
57,076
47,622
23.208
54.791
60,289
42.075
34,020
43,970
57,203
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
1,711,966
655,789
43

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
17. Analysis of net assets between funds
Restricted
funds
Designated
funds
General
funds
Total
funds
Tangible fixed assets
Mixed motive investments
Current assets
Current liabilities
231
231
878
1,431,315
858,026
878
24,000
117,372
79,646
1,289,943
778,380
Net assets at 31 March 2025
37,726
24,878
511,794
574,398
Prior period comparative
Restricted
funds
Designated
funds
General
funds
Total
funds
Tangible fixed assets
Investments
Current assets
Current liabilities
693
693
3,000
1,561,028
{951,510)
3,000
19,000
316.747
(188,569)
1,225,281
(762,941)
Net assets at 31 March 2024
128,178
22.000
463,033
613,211

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
18. Movements in funds
Transfers
be￿een
funds
At31
March
2025
At 1 April
2024
Income Expenditure
Restricted funds
Tudor Trust
Big Lottery Safeguarding
DEFRA rural communities
DEFRA PJVH fund
DEFRA RHE fund
Coyler Ferguson Kent ACRE
National Parks Residents
Association
National Village Halls Forum
1,500
3,961
(1,500)
3,961
1.633,000 (1,633,000)
1.130,000 (1,107,745)
1,601,759 (1,711,966)
(1,000)
6,820
111,639
1,000
29,075
1,432
2,787
471
2.787
471
Total restricted funds
128,178
4.364,759
4,455,211
37,726
Unrestricted funds
Designated funds."
ACRE Network review
ACRE Network members
LLP Consultancy {Cirican)
4,000
15,000
3,000
4,000
20,000
878
5,000
2,122
Total designated funds
22,000
2,122
5,000
24,878
General funds
463,033
668,891
(615,130)
{5,000)
511.794
Total unrestricted funds
485,033
668.891
617.252
536,672
Total funds
613,211
5.033,650
5,072,463
574,398
Purposes of restricted funds
Tudor Trust
ACRE re￿iVed 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 Networf( 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
Confiden￿ to deal with safeguarding issues as they arise.
45

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
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 Ihrive. 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 modemisation and
improvement of rural community buildings.
DEFRA RHE fund
DEFRA Rural Housing Enabler (RHE) fund is a £2.5m
programme funded by DEFFIA creating a new network of Rural
Housing Enablers (RHES). RHES are specialists who help rural
communities consider the need for affordable housing locally.
CoylerFerguson KentACRE 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
Association
ACRE holds funds on behalf of the National Parks Residents
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.
Purposes of designated funds
ACRE Network review
The ACRE Board designated funds to support the research,
review and modemisation of its services.
ACRE Network members
The ACRE Board designated funds to support a strategic review
of ACRE member seNices 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.
Transfers
Transfers to designated funds from general funds are to represent future spends expected
based on the trustees assessment.
46

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
18. Movements in funds (continued)
Prior period comparative
Transfers
be￿een
funds
At31
March
2024
At 1 April
2023
Income Expenditure
Restricted funds
Tudor Trust
Big Lottery Safeguarding
DEFRA rural communities
DEFRA PJVH fund
DEFRA RHE fund
Coyler Ferguson Kent ACRE
National Parks Residents
Association
National Village Halls Forum
Rural Coalition
(1,000)
3,961
447
5,000
(2,500)
1,500
3,961
1.633,000 (1,633,651)
1.696,356 (1,689,536)
767,428
(655,789)
4,000
(3,000)
204
6,820
111,639
1,000
2,787
471
9,689
2,787
471
9,689
Total restricted funds
16,355
4.105,784
3,994,165
204
128,178
Unrestricted funds
Designated funds."
ACRE Ne￿ork review
ACRE Network members
LLP Consultancy {Cirican)
4,000
10,000
3,000
4,000
15,000
3,000
5,000
Total designated funds
17,000
5,000
22,000
General funds
421,112
551.366
(504.241)
(5,204)
463,033
Total unrestricted funds
438,112
551.366
504,241
204
485,033
Total funds
454,467
4.657,150
4,498,406
613,211
19. Conduit funding
2025
2024
Funds held at 1 April
Amounts received
Adjustment to correct closing balance
5.740
5,500
240
Funds held at 31 March
5,740
5,740
ACRE receives and disburses funds on behalf of The Rural Coalition. The balance held at the
year end date is included in other creditors.
47

Action with Communities in Rural England
Notes to the financial statements
For the
ear ended 31 March 2025
20. Analysis of changes in net debt
At31
March
2025
At 1 April
2024 Cash flows
Cash
1,129.195
17,148
1,112.047
1,129.195
(17,148) 1,112,047
Loans falling due within 1 year
700,000
700,000
Net debt
429,195
{17,148)
412,047
21. Operating lease commitments
The charity had operating leases at the year end with total future minimum lease payments as
follows..
Propety
2025
Equipment
2025
2024
2024
Amount falling due:
Within 1 year
Within 1- 5 years
7.123
6,245
1.215
1,215
1,519
7.123
6.245
1.215
2,734
22. Related party transactions
During the current and prior year. ACRE distributed DEFRA grants to its member organisations.
A full list of these is induded in note 16.
During the year, Louise Beaton, a charity trustee until 27 November 2024, received £Nil for
consultancy services prior to her resignation as a trustee (2024: £2,700).
Ivan Annibal, a charity trustee until 27 November 2024, is the managing director of Rose
Regeneration, the company completing the quarterty surveys of the DEFRA network grant. the
company received £5.100 prior to his resignation as a trustee (2024: £17.000). No amounts were
due at the year end.
Cirican LLP is a commercial research parlnership of which ACRE is a member. ACRE invested
£3,000 in the partnership in 2021. This investment was impaired by £2,112 during the year,
resulting in a valuation as at the year end date of £878. There were no balances outstanding at
year end.
48