2023-03-31-accounts - Community Action Isle Of Wight

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				Page
Report of the	Trustees			1 to 8
Report of the	Independent	Auditors		9to 12
Consolidated	Statement	of Financial	Activities	13
Consolidated	Balance Sheet			14
Consolidated	Cash Flow	Statement		15to16
Notes to the	Financial Statements			17to 37

		Unrestricted	Restricted	Totai	Total
		funds	funds	2023	2022
	Notes	9	9	8	9
INCOME FROM
Donations and legacies	4	8,242	9,199	17,441	1,124
Other trading activities	5 8 7	1,142,474	21,793	1,164,267	1,058,688
Investment income	6	3,553		3,553	1,656
Advice and support services		180,194	495,612	675,806	407,679
Health and inequalities			89,915	89,915	145,190
Rural services			33,840	33,840	33,840
Transport services		17,370		17,370	6,772
Other incoming resources	9	2,180	148	2,328	17,616
Total		1,354,013	650,507	2,004,520	1,672,565
EXPENDITURE ON
Raising funds
Other trading activities	7	921,189		921,189	1,074,516
Charitable activities
Advice and support services	10	222,055	454,663	676,718	408,028
Health and inequalities		83,998	74,449	158,447	185,842
Rural services		434	33,841	34,275	34,809
Transport services		20,843	33	20,876	18,116
Other
Total		1,248,519	562,986	1,811,505	1,721,311
Net income/(expenditure)	18	105,494	87,521	193,015	(48,746)
Transfers between funds	19
Net movement in funds		105,494	87,521	193,015	(48,746)
Total funds brought forward		374,068	300,802	674,870	723,616
Total funds carried forward	26	479,562	388,323	867,885	674,870

						Group	Group	Charity	Charity
						2023	2022	2023	2022
					Notes	2	2	6	2
Fixed assets
Intangible assets					20
Tangible assets					21	71,437	59,046	23,799	25,296
Investments					22	10,010	10,000	10,112	10,112
						81,447	69,046	33,911	35,408
Current assets
Stocks						13,962	30,744
Debtors					23	171,022	89,015	268,957	251,773
Cash at bank		and in	hand			683,442	619,827	568,645	500,783
						868,426	739,586	837,602	752,556
Liabilities
Creditors					24	(81,988)	(133,762)	(27,790)	(60,928)
Net current	assets					786,438	605,824	809,812	691,628
Total assets		less current liabilties				867,885	674,870	843,723	727,036
Net assets						867,885	674,870	843,723	727,036
Accumulated		Funds
Restdcted funds					26	388,323	300,802	358,323	270,802
Unrestricted	funds				26	479,562	374,068	485,400	456,234
Unrestricted	designated			funds	26
Total accumulated			funds			867,885	674,870	843,723	727,036

					Group	Group	Charity	Charity
					2023	2022	2023	2022
			Notes		2	2		9
Cash flows from operating	activities
Cash generated from operations					108,231	115,379	47,367	(8,515)
Net cash provided by/ (used in) operating			activitie		108,231	115,379	47,367	(8,515)
Cash flows from investing	activities
Purchase of tangible fixed assets					(36,589)	(28,813)	(3,971)	(3,144)
Interest received					3,553	1,656	3,553	1,656
Repayment of subsidiary loan							20,913	48,000
Net cash provided by/ (used in) investing			activitie		(33,046)	(27,157)	20,495	46,512
Cash flows from financing	activities
Loan repayments in year					(11,570)	(10,571)
Net cash provided by/ (used in) financing			activitie		(11,570)	(10,571)
Change in cash and cash	equivalents	in
the reporting period					63,615	77,651	67,862	37,997
Cash and cash equivalents	at the beginning			of
the reporting period					619,827	542,176	500,783	462,786
Cash and cash equivalents	at the end	of
the reporting period					683,442	619,827	568,645	500,783

					Group	Group	Charity	Charity
					2023	2022	2023	2022
						2	2	2
Net movement in	funds				193,015	(48,746)	116,687	(272,348)
Adjustments for:
Depreciation charges					24,198	26,831	5,468	6,930
Interest received					(3,553)	(1,656)	(3,553)	(1,656)
(Increase)/decrease		in	stocks		16,782	112,839
(Increase)/decrease		in	debtors		(82,007)	(8,178)	(38,097)	260,973
(Decrease)/Increase		in	creditors		(40,204)	34,289	(33,138)	(2,414)
Net cash provided		by	(used in)
operating activities					108,231	115,379	47,367	(8,515)
ANALYSIS OF CHANGES				IN NET FUNDS
						At 1.4.2022	Cash flow	At31.3.2023
Net cash
Cash at bank and	in	hand				619,827	63,615	683,442
						619,827	63,615	683,442
Debt
Debts falling due within			1 year			(8,940)		(8,940)
Debts falling due after			1 year			(21,686)	9,991	(11,695)
						(30,626)	9,991	(20,635)

				2023	2022
				2	2
Total incoming resources				1,022,945	716,553
Total expenditure	on charitable		activities	(906,258)	(988,901)
				116,687	(272,348)
Net gains/(losses)		on defined	benefit schemes
Net incoming resources				116,687	(272,348)
Total funds brought		forward		727,036	999,384
				843,723	727,036
Represented by:
Resticted funds				358,323	270,802
Unrestricted funds				485,400	456,234
				843,723	727,036

4.	DONATIONS AND LEGACIES
		Unrestricted	Restricted	Total	Total
		2023	2023	2023	2022
		2	2	6	2
	Donations	8,242	9,199	17,441	1,124
		8,242	9,199	17,441	1,124
5.	OTHER TRADING ACTIVITIES

5.	OTHER	TRADING ACTIVITIES
			Unrestricted	Restricted	Total	Totai
			2023	2023	2023	2022
			2	2	2	2
	Rents receivable		72,979	1,002	73,981	52,300
	Training	and Consultancy	917	20,791	21,708	10,985
	Back Office Support Services		6,214		6,214	5,284
	DBSIncome		6,883		6,883	11,561
			86,993	21,793	108,786	80,130
6.	INVESTIIIIENT INCOME		Unrestricted	Restricted	Total	Total
			2023	2023	2023	2022
			2	2	2	2
	Interest	on cash deposits	3,553		3,553	1,656
	Loan interest
			3,553		3,553	1,656

riod ended 31 M		arch 202	3.
						2023	2022
							2
Turnover						794,008	676,726
Cost of sales and		administrative		expenses		(812,815)	(704,973)
Other operating	income					58,685	65,465
Interest receivable		and similar		income
Profit before and		after tax				39,878	37,218
Profits distributed		to the charity				(35,560)
Retained in subsidiary						4,318	37,218
The assets and	liabilities		of the	subsidiary	were:
Fixed assets						28,689	26,233
Current assets						126,513	147,370
Total liabilitier						(164,000)	(186,719)
Net assets						(8,798)	(13,116)

f Wight) Limited	f	or the p	eriod	ended 31	March 2023.
						2023	2022
						2	2
Turnover						170,380	131,318
Cost of sales and		administrative		expenses		(128,939)	(90,900)
Other operating	income
Interest receivable		and similar		income
Profit before and	after tax					41,441	40,418
Profits distributed		to the charity				(24,672)	(10,432)
Retained in subsidiary						16,769	29,986
The assets and	liabilities		of the	subsidiary	were:
Fixed assets						18,950	7,518
Current assets						51,342	61,637
Total liabilities						(37,228)	(52,860)
Net assets						33,064	16,295

arovi	ion	in full for the monies	owe
cognised p				2023	2022
				2
				45,911	129,801
Turnover Cost of sales and administrative expenses				(37,248) 46,577	(332,206) 358,803
Other operating	income
Interest receivable		and similar income		55,240	156,398
Profit/(Loss) before		and after tax
The assets and	liabilities of the subsidiary		were:
Fixed assets					2,096
Current assets					(57,336)
Total liabilities					(55,240)
Net assets

.	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted	Total	Total
						2023	2023	2023	2022
						9	2	9
	Optio income Active Living Grants					17,788 91,626 88,150 197,564	619,367 619,367	17,788 91,626 707,517 816,931	6,772 69,486 517,223 593,481
9.	OTHER INCOMING		RESOURCES		Unrestricted		Restricted	Total	Total
						2023	2023	2023	2022
							9	9	6
		Otherincome				2,180	148	2,328	17,616
10.		ANALYSIS OF CHARITABLE EXPENDITURE					Support
				Grants Other Direct Payable Costs 2 9			Costs (Note 12) 2	Total 2023	Total 2022 9
		Advice and support services Health and inequalities Rural services Transport services		91,536 91,536		38,629 10,881 642 50,152	546,553 147,566 34,275 20,234 748,628	676,718 158,447 34,275 20,876 890,316	408,028 185,842 34,809 18,116 646,795
11.		ANALYSIS OF GRANTS PAYABLE
						Grants to	Grants to	Total	Total
					Institutions		Individuals	2023	2022
						2
		Advice and support	services			40,923	50,613	91,536	8,669 12,825
		Health and inequalities
		Transporlservices
						40,923	50,613	91,536	21,494

		2023	2022
		2	2
Analysis of grants to institutions
Advice and support services
Aspire Ryde		6,927
Carer IW		8,850
Citizens Advice		8,220
Madaid		10,000
Reynolds and Read Westbridge	Pleasure		154
Ukraine Outreach			5,000
West Wight		6,926
		40,923	5,154
Health and inequalities
Aspire Ryde			6,325
West Wight			6,500
			12,825

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			Unrestricted	Restricted	Total	Total
			2023	2023	2023	2022
			2	2	2	2
Trustees	expenses
Auditors	remuneration		9,028		9,028	8,190
Auditors	remuneration	—non audit work	450		450	450
			9,478		9,478	8,640
ANALYSIS OF STAFF		COSTS
					Total	Total
			Subsidiaries	Charity	2023	2022
			2	2	2	2
Salaries	and wages		373,872	502,178	876,050	735,025
Social security costs			32,580	33,810	66,390	50,225
Pension	costs		7,958	10,044	18,002	15,090
			414,410	546,032	960,442	800,340

		2023	2022
		Number	Number
Charity		31	25
Trading	companies	22	24
		53	49

	Unrestricted	Restricted	Total
	funds	funds	2022
	2	2	2
INCOME FROM
Donations and legacies Other trading activities Investment income	1,124 1,048,914 1,656	9,774	1,124 1,058,688 1,656
Charitable activities
Advice and support services Health and inequalities Rural services	209,968 85,060	197,711 60,130 33,840	407,679 145,190 33,840
Transport services	6,772		6,772
Other incoming resources	17,516	100	17,616
Total	1,371,010	301,555	1,672,565
EXPENDITURE ON
Raising funds Other trading activities	1,074,516		1,074,516
Charitable activities
Advice and support services Health and inequalities Rural services	191,866 141,444 509	216,162 44,398 34,300	408,028 185,842 34,809
Transport services	10,501	7,615	18,116
Total	1,418,836	302,475	1,721,311
Net income/(expenditure)	(47,826)	(920)	(48,746)
Transfers between funds	3,924	(3,924)
Net movement in funds	(43,902)	(4,844)	(48,746)
Total funds brought forward	417,970	305,646	723,616
Total funds carried forward	374,068	300,802	674,870

MOVEMENT IN NET FU	NDS FOR THE YEAR
		2023	2022
		2	2
Movement in net funds is	stated after charging/(crediting):
Auditor's remuneration:
Statutory audit		9,028	8,190
Non audit services		450	450
Depreciation —owned assets		24,198	23,331
Goodwill amortisation			3,500
Operating leases —land and buildings		23,200	22,826
Staff pension contributions	—defined contribution	18,002	15,090

INTANGIBLE FIXEDASSETS —GROUP ONLY
	Goodwill	Total
	2	2
COST
At 1 April 2022	47,510	47,510
Additions
Disposals
At 31 March 2023	47,510	47,510
DEPRECIATION
At 1 April 2022	47,510	47,510
Charge for year
Eliminated on disposals
At 31 March 2023	47,510	47,510
NET BOOK VALUE
At 31 March 2023
At 31 March 2022

TANGIBLE FIXEDASSETS - GROUP
	Land	Plant
	and	a hei	Motor
	buildings	machinery etc	Vehicles	Total
	2		2	'Z
COST
At 1 April 2022	157,069	511,288	27,468	695,825
Additions		26,589	10,000	36,589
Disposals
At 31 March 2023	157,069	537,877	37,468	732,414
DEPRECIATION
At 1 April 2022	128,273	485,367	23,139	636,779
Charge for year	6,078	12,623	5,497	24,198
Eliminated on disposals
At 31 March 2023	134,351	497,990	28,636	660,977
NET BOOK VALUE
At 31 March 2023	22,718	39,887	8,832	71,437
At 31 March 2022	28,796	25,921	4,329	59,046
TANGIBLE FIXEDASSETS - CHARITY
	Land	Plant
	encl	and	Motor
	buildings	machinery etc	Vehicles	Total
	F	2	2	2
COST
At 1 April 2022	127,069	329,832	10,975	467,876
Additions		3,971		3,971
Disposals
At 31 March 2023	127,069	333,803	10,975	471,847
DEPRECIATION
At 1 April 2022	104,987	326,618	10,975	442,580
Charge for year	3,709	1,759		5,468
Eliminated on disposals
At 31 March 2023	108,696	328,377	10,975	448,048
NET BOOK VALUE
At 31 March 2023	18,373	5,426		23,799
At 31 March 2022	22,082	3,214		25,296

SOCIAL INVESTM	E	NTS									Programme
											related
											investments	Totals
											2	2
MARKET VALUE
Cost brought forward and carried forward											10,000	10,000
NET BOOK VALUE
At 31 March 2023											10,000	10,000
At 31 March 2022											10,000	10,000
Community Action		Isle of	Wight have purchased		10000 shares		at a nominal	value	of 71 each	in	Wight Community	Energy
Limited, a mutual	co-operative			somety. The Charity's		investment	is being used to help fund the			development of a		new solar
park at Homestead		Farm, Shalf		lest.
DEBTORS
								Group	Group		Charity	Charity
								2023	2022		2023	2022
								8	8		2	8
Amounts falling due		within	one	year:
Island Community	Ventures		Limited								63,243	45,199
Riverside Ventures		(Isle of	Wight) Limited								33,378	48,696
Sabirian CIC
Grants and other amounts			receivable				152,727		67,478		115,928	42,365
Other debtors							10,330		17,633		16	9,645
Prepayments								7,965	3,904		7,965	1,404
							171,022		89,015		220,530	147,309
Amounts falling due		after more		than one year:
Island Community	Ventures		Limited								48,427	104,464
Sabirian CIC
							171,022		89,015		268,957	251,773
CREDITORS
							Group		Group		Charity	Charity
								2023	2022		2023	2022
								2	8		2	8
Trade creditors							38,634		68,841		17,294	1,882
Deferred income (see below)
Accruals							14,991		22,484		8,640	18,200
Hire Purchase									1,367
Other creditors							16,669		19,384		1,856	40,846
							70,294		112,076		27,790	60,928
Amounts falling due		after more		than one year:
Hire Purchase
Bank loan							11,694		21,686
							81,988		133,762		27,790	60,928

Group	Group	Charity	Charity
2023	2022	2023	2022
2	2	2	2

Balance	at 1 April
Amount	released	to incoming resources
Amount	deferred	in year
Balance	at 31 March

	Group	Group
	2023	2022
	2	2
Expiring:
Within one year	9,500	9,500
Between one and five years	14,250	23,750
	23,750	33,250

		Balance at	Incoming	Resources		Balance at
		01.04.2022	resources	expended	Transfers	31.03.2023
		2	2	2	2	2
General	fund	374,068	1,354,013	(1,248,519)		479,562
		374,068	1,354,013	(1,248,519)		479,562

Analysis of restricted fund movements	Analysis of restricted fund movements
	Balance at	Incoming	Resources		Balance at
	01.04.2022	resources	expended	Transfers	31.03.2023
	2	2	2	2	2
Helping hands grants	3,745	2,000			5,745
Community Grants Programme	180,000				180,000
Healthwatch	5,523	22,010	(26,112)		1,421
Youth Offer
Age Friendly
Short breaks - Active Living		4,543	(4,704)		(161)
Community Transport
Syrian Resettlement Project
East Cowes Youth Offer	14,820	12,000	(13,555)		13,265
Youth Offer 2017
Community Lead Housing	4,573		(4,804)		(231)
Pan and Barton Community			(15)		(15)
Community Led Housing Grant	962	20,791	(19,378)		2,375
Donations Refugee related	1,119		(25)		1,094
Collective Switching
Additional Syrian Support	42,513		12,821		55,334
IOW Association for Spina Bifida	5,232	7,002	(6,855)		5,379
Schooling Syria Children	400				400
CEV Residents Optio Grant	(705)				(705)
ACRE Defra Rural	(3,760)	33,840	(33,841)		(3,761)
Afghan Resettlement project	(25,036)	80,012	(53,103)		1,873
Sudan Resettlement project	8,049	14,492	(32,548)		(10,007)
New Lottery Resilence Fund	34,424	117,535	(138,067)		13,892
East Cowes HAF
Short Breaks Equipment Grant	(100)	805			705
Mental health &suicide aware	1,300		(1,300)
East Cowes Youth Centre Citizen	272		(8)		264
Energise Me	5,073		(5,520)		(447)
Sandown Youth Fund	(221)	1,840	629		2,248
Health Engagement Alliance	25,000	37,000	(17,265)		44,735
Ukraine Welcome Grant	(2,015)	45,000	(44,400)		(1,415)
Ukraine Support Programme	(366)	180,000	(136,472)		43,162
Police and Crime Commissioner		13,000	(12,979)		21
Sandown Town Council		5,000	(565)		4,435
Lake PC - Youth Budget Grant		5,000	(2,433)		2,567
IWC - Homes Grant		5,000	(581)		4,419
Street Games UK		18,510	(18,397)		113
Sported UK - Boxing Tutor		1,200	(1,200)
HIWCF Youth Forum		8,073			8,073
Ukraine HIWCF and Donations		9,054	(1,729)		7,325
Sports Coach Education		6,800	(580)		6,220
	300,802	650,507	(562,986)		388,323
	674,870	2,004,520	(1,811,505)		867,885

Analysis of unrestricted	fund movements	fund movements
		Balance at	Incoming	Resources		Balance at
		01.04.2021	resources	expended	Transfers	31.03.2022
		'2	2	2	2	2
General fund		417,970	1,371,010	(1,418,836)	3,924	374,068
		417,970	1,371,010	(1,418,836)	3,924	374,068
Analysis of restricted fund movements
		Balance at	Incoming	Resources		Balance at
		01.04.2021	resources	expended	Transfers	31.03.2022
		2	2	2	2
Helping hands grants		4,260	2,000	(2,515)		3,745
Community Grants Programme		180,000				180,000
Healthwatch		6,489	22,039	(23,005)		5,523
Youth Offer				4	(4)
Age Friendly				(1,754)	1,754
Short breaks —Active Living			3,263	(3,001)	(262)
Community Transport		10,036			(10,036)
Syrian Resettlement Project		36,456			(36,456)
East Cowes Youth Offer		13,865	12,000	(11,045)		14,820
Youth Offer 2017				(77)	77
Community Lead Housing		9,769		(5,196)		4,573
Pan and Barton Community				(1,562)	1,562
Community Led Housing Grant		(3,256)	22,463	(18,245)		962
Donations Refugee related		1,444		(325)		1,119
Collective Switching				(37)	37
Additional Syrian Support		40,859	(20,002)	(34,802)	56,458	42,513
IOW Association for Spina	Bifida	2,989	16,500	(14,257)		5,232
Schooling Syria Children		(875)	6,037	(4,762)		400
CEV Residents Optio Grant		6,910		(7,615)		(705)
ACRE Defra Rural		(3,300)	33,840	(34,300)		(3,760)
Afghan Resettlement project				(25,036)		(25,036)
Sudan Resettlement project			41,267	(13,216)	(20,002)	8,049
New Lottery Resilience Fund			117,106	(82,682)		34,424
East Cowes HAF			5,914	(8,671)	2,757
Short Breaks Equipment Grant				(291)	191	(100)
Mental health & suicide aware			4,268	(2,968)		1,300
East Cowes Youth Centre	Citizen	Project	300	(28)		272
Energise Me			9,560	(4,487)		5,073
Sandown Youth Fund				(221)		(221)
Health Engagement Alliance			25,000			25,000
Ukraine Welcome Grant				(2,015)		(2,015)
Ukraine Support Programme				(366)		(366)
		305,646	301,555	(302,475)	(3,924)	300,802
		723,616	1,672,565	(1,721,311)		674,870