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2023-03-31-accounts

Registered number: 02918492 Charity number: 1067193

Connex Community Support (A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

Connex Community Support

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 6
Trustees' responsibilities statement 7
Independent auditors' report on the financial statements 8 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 29

Connex Community Support

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Mrs T Sullivan, Chair
Ms S Gourlay, Vice Chair
Mr D H Brindley
Dr P E Davies (resigned 24 July 2023)
Mr S Fussell
Mr R Shaw
Mr M Starzec
Mr A Thompson
Mr J C Wood
Mr G A Gorsuch
Mrs C Sadler (appointed 1 December 2022)
Company registered
number
02918492
Charity registered
number
1067193
Registered office
16 Eagle Parade
Buxton
Derbyshire
SK17 6EQ
Company secretary
Ms G L Geddes
Key management
personnel
G Geddes - Chief Executive
A Knirsch - Chief Operating Officer
J Short - Dales Services Manager (to August 2022)
N Warwick Fisher - Dales Services Manager (from August 2022)
K Shenton - Registered Manager and Joint Head of Care & Support CYP
J McDonald - Joint Head of Care & Support CYP
C Gregory - Head of Care & Support OA
H Gunn - Head of Transport
H Eskriett - Accounts Manager
Independent auditors
Bates Weston Audit Ltd
Statutory Auditors
Chartered Accountants
Canal Street
Derby
DE1 2RJ
Bankers
Santander
Bootle
L30 4GB

Page 1

Connex Community Support (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

Objectives and activities Charitable objects

The objects of the charity, as stated in its governing document are as follows:

Aims of the charity

The overall aim of Connex Community Support is to encourage voluntary activity to support stronger and more cohesive communities, and to provide services that enable vulnerable people to live more independent and fulfilled lives.

Our charitable objects have two main beneficiaries: individuals who use our direct services; and voluntary and community groups (and indirectly, their beneficiaries).

Through the services we provide directly to individual beneficiaries, we enable vulnerable people to live more independent and fulfilled lives.

Working with individuals, voluntary and community groups, our volunteer brokerage and volunteering development activities encourage voluntary activity to support stronger and more cohesive communities.

The public benefits identified above are evidenced through:

The trustees have paid due regard to the general guidance on public benefit issued by the Charity Commission in deciding what activities the charity should undertake, and when reviewing our aims and objectives in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Connex Community Support delivers the following activities to meet these aims:

Page 2

Connex Community Support

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENTS AND PERFORMANCE

Objectives

2022-23 has been a steady year, with services re-building their client base as life returned to normality after Covid.

Some services saw a significant increase in demand whilst for others, recovery was, and continues to be slow.

During the year our services have helped over 2750 people. We helped people of all ages and the support we provided ranged from one-off assistance, to daily, weekly or fortnightly low-level practical help, and for our more complex care clients, to 24/7 personal care. As always, our staff and volunteers have shown extraordinary dedication and professionalism throughout, endorsing Connex’s reputation as an organisation that really cares about those we help and how we help them.

Our work in helping older people who are less confident in using digital technology to make the most of their mobile phones, tablets and laptops has really taken off in the Derbyshire Dales. Based in community venues, including Ashbourne’s new Pavilion, our ‘Tea, Talk & Tech’ cafés have over 100 members, and are supported by our Tea, Talk & Tech Coordinator and a team of volunteers.

Thanks to local fundraising efforts in response to concerns around escalating energy and food costs, we were able to introduce ‘The Breadline’ hardship fund. This fund offered short term financial support to families in the Buxton area to help them manage through a crisis. The scheme supported 123 families during the year, with applications peaking between January and March 2023.

Funding for our low-level support services, notably befriending, digital inclusion and practical help continues to be a challenge – with increasing dependency on smaller local charitable trusts to help support delivery. However, demand for these services has increased, as has their importance. With referrals becoming more complex, we are left to plug the gaps resulting from unprecedented pressures on NHS acute services, GPs and Social Care provision.

Working with our colleagues in the NHS, Connex piloted a ‘short notice’ hospital discharge transport service in the High Peak in January to March 2023. The service helped reduce the pressure on hospital beds and the ambulance service, and reduced the waiting times patients experienced in hospital discharge lounges. The pilot proved successful and we hope to further develop the service in the future.

In a highly competitive and uncertain market, Connex works hard to develop and refine its ‘charged for’ services – these services help the more vulnerable in our community, but also help spread the overhead costs of the organisation. Alongside the income we generate, the grant support we receive from our funders is essential in helping us to sustain, grow and broaden our charitable activities.

We are extremely grateful to the following organisations and donors for their valuable support during the year: The Bingham Trust, Derbyshire County Council, Derbyshire Freemasons, Derby & Derbyshire ICB, Hall Bank Trust, High Peak Borough Council, Lottery Community Fund, Macmillan Cancer Support, National Grid Fuel Poverty Fund, NFU Mutual, Robert Bowmer Trust, Waitrose Community Fund and a number of individual donations from members of the public.

Page 3

Connex Community Support

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Staff, Volunteers and Trustees

There is no doubt that the stresses and pressures of delivering our services throughout Covid took its toll on our staff and volunteer teams.

Despite some volunteers deciding to have a break from volunteering, we have 230 wonderful volunteers who continued to support our many services. All have shown tremendous generosity and kindness. They have given friendship and social contact to those who are lonely and isolated, and have provided essential practical help including IT support, shopping, transport, prescription collections, dog walking and numerous other tasks to help people better cope in times of crisis or health challenges. They all give their time for free – but their combined volunteering hours equate to a jaw dropping wage bill that is equivalent to £284,400.

The national shortage of care staff, so often mentioned in the press and social media, was mirrored within Connex. Several of our staff were fatigued and wanted a career change, tempted by roles in the retail and hospitality sectors that offered less responsibility. We are however proud to have retained a strong team of very dedicated and passionate people who care greatly for those they support. The recruitment of more care staff and volunteers however remains a key priority.

Our experienced Board of Trustees met throughout the year, providing valuable support to the organisation and to the Chief Executive and the Chief Operating Officer.

During the year, we were delighted to welcome Graham Gorsuch and Carrie Sadler as new trustees. Both bring really useful insight and experience to the organisation, Graham having previously worked with the Care Quality Commission and Carrie, as a GP. Aside from their trustee roles, they are both also volunteers with our befriending services.

FINANCIAL REVIEW

The year saw a decrease in incoming funds and a drop in related expenditure, resulting in a deficit of £75,591.

This resulted in overall reserves at 31 March 2023 decreasing to £598,721, of which £17,250 is allocated to restricted funds, leaving £581,471 retained as unrestricted funds and designated funds.

£284,865 of the unrestricted reserves has been designated for specific items of expenditure leaving available reserves at 31 March 2023 of £296,606.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ core expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

As at 31 March 2023, we had free reserves of £285,134, which satisfies the obligations of the current reserves policy.

Risk Management

The Trustees recognise the importance of Risk Management within the framework of governance and internal control. The Trustees continue to review the major risks to which the charity is exposed and systems have been established to mitigate those risks. A risk management policy has been implemented comprising:

Page 4

Connex Community Support

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Plans for future periods

We will continue to work with the Cranfield Trust to ensure that our longer-term strategies ensure that Connex is financially resilient, our services continue to be relevant and that the wider public, funders and those that need our help know about us.

We will continue to support vulnerable people in our community, and we will modify and adapt our services as needs change, adapting to the changing environment in which we operate.

We will continue to lobby for better recognition and recompense for those working in the care industry. Building on our strong reputation as a supportive and caring employer, Connex will expand our staff and volunteer workforce.

We will continue to promote volunteering, helping to recruit volunteers to sustain Connex’s own services as well as those across our geographical area.

We will work with our partners in the High Peak and the Derbyshire Dales Alliances, to deliver infrastructure support to the wider voluntary sector and strengthen community activity.

Structure, governance and management

The charity is a company limited by guarantee which re-registered as Connex Community Support on 13 December 2018, having been previously registered as Voluntary and Community Services Peaks and Dales. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of trustees

Under the company’s articles, the trustees are known as members of the Management Committee. The members of the Committee are elected for a period of three years after which they must be re-elected at the next AGM.

New trustees are appointed on the basis that they have appropriate skills and knowledge commensurate with the governance of a Charitable Company, and have knowledge and experience relating to the voluntary sector, our service provision, the area of benefit or communities of interest, or have other specific areas of knowledge or experience that have been identified by the Trustees as valuable to the governance of the Charity.

The Board of Trustees is periodically subject to a skills audit exercise to identify training needs and gaps on the Board that can be filled through recruitment.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Management

The trustees delegate a large amount of the day to day decisions involved in the running of the Charity to the paid staff, and in particular to the Chief Executive. The Chief Executive reports directly to the Board. Decisions that will have a significant financial or operational impact, or that will make significant changes to the way the charity is governed and administered are referred to the Board.

Meetings

The Board meets quarterly, with sub-group specialist meetings scheduled between the Board meeting dates. These sub-groups provide support to the Chief Executive, and make best use of the specialist skills our trustees

Page 5

Connex Community Support

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

bring to the organisation.

Induction and training of trustees

All Trustees are familiar with the work of the organisation as many have been directly involved through their volunteering work and through quarterly project and service reports. Newly recruited Trustees meet the Chair of the organisation and attend a short training session with the Chief Executive and key staff. These sessions include:

Staff remuneration

In determining staff salaries, the Board consider staff remuneration in similar charities and use these as a benchmark in determining salaries paid within Connex Community Support.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Mrs T Sullivan

(Chair of Trustees) Date: 13 November 2023

Page 6

Connex Community Support (A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023

The Trustees (who are also the 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 (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 7

(A company limited by guarantee)

Connex Community Support

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONNEX COMMUNITY SUPPORT

Opinion

We have audited the financial statements of Connex Community Support (the 'charity') for the year ended 31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 8

(A company limited by guarantee)

Connex Community Support

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONNEX COMMUNITY SUPPORT (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and industry in which it operates, we considered those laws and

Page 9

(A company limited by guarantee)

Connex Community Support

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONNEX COMMUNITY SUPPORT (CONTINUED)

regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. Audit procedures performed by the engagement team included:

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. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' 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 charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Wayne Thomas ACA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

Statutory Auditors Chartered Accountants Canal Street Derby DE1 2RJ

23 November 2023

Page 10

Connex Community Support

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
Other income
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net (expenditure)/income
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2023
£
32,184
1,980
-
-
34,164
45,712
45,712
(11,548)
(13,200)
(24,748)
41,998
(24,748)
17,250		 Unrestricted
funds
2023
£
95,222
1,537,764
8,612
19,339
1,660,937
1,724,980
1,724,980
(64,043)
13,200
(50,843)
632,314
(50,843)
581,471		 Total
funds
2023
£
127,406
1,539,744
8,612
19,339
1,695,101
1,770,692
1,770,692
(75,591)
-
(75,591)
674,312
(75,591)
598,721		 Total
funds
2022
£
98,841
1,742,106
580
47
1,841,574
1,796,841
1,796,841
44,733
-
44,733
629,579
44,733
674,312

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 14 to 29 form part of these financial statements.

Page 11

Connex Community Support (A company limited by guarantee) REGISTERED NUMBER: 02918492

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
12
Unrestricted funds
Designated funds
12
General funds
12
Total unrestricted funds
12
Total funds		 229,078
471,583
700,661
(113,412)
284,865
296,606		 2023
£
11,472
11,472
587,249
598,721
598,721
17,250
581,471
598,721		 295,227
546,689
841,916
(197,896)
255,276
377,038		 2022
£
30,292
30,292
644,020
674,312
674,312
41,998
632,314
674,312

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Mrs T Sullivan

(Chair of Trustees) Date: 22 November 2023

Mr R Shaw

Trustee

Page 12

Connex Community Support

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Note
Cash flows from operating activities
Net cash used in operating activities
15
Cash flows from investing activities
Dividends, interests and rents from investments
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
16		 2023
£
(83,718)
8,612
-
-
8,612
(75,106)
546,689
471,583		 2022
£
42,600
580
700
(6,284)
(5,004)
37,596
509,093
546,689

The notes on pages 14 to 29 form part of these financial statements

Page 13

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

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

Connex Community Support meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Company status

Connex Community Support is a private company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.3 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Receipt of a legacy is recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Grants are included in the Statement of financial activities 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. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and

Page 14

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.5 Expenditure (continued)

the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.6 Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Leasehold improvements - over the length of the lease
Motor vehicles - 25% straight line
Office equipment - 25% straight line
Computer equipment - 33% straight line

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Page 15

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.9 Cash at bank and in hand

Cash at bank and 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.

1.10 Pensions

Payments to the defined contributions retirement benefit schemes are charged as an expenses as they fall due.

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. Income from donations and legacies

Grant funding for core activities
High Peak Borough Council
Derbyshire County Council (Infection Control)
Derbyshire County Council (WRRF)
Hall Bank Trust
NHS Derby & Derbyshire ICB
Robert Bowmer Trust
Derbyshire Dales CVS
SW Main Community Matters
HMRC - Coronavirus Job Retention Scheme		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
11,788
-
22,677
-
-
-
-
-
23,081
10,000
-
12,216
-
9,968
-
-
-
32,184
57,546		 Total
funds
2023
£
11,788
22,677
-
-
23,081
10,000
12,216
9,968
-
89,730		 Total
funds
2022
£
5,000
32,302
25,195
5,500
-
-
-
-
4,139
72,136

Page 16

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Income from donations and legacies (continued)

Donations and gifts
Legacies
Total 2023
Total 2022		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
37,676
-
-
32,184
95,222
-
98,841		 Total
funds
2023
£
37,676
-
127,406
98,841		 Total
funds
2022
£
21,705
5,000
98,841

3. Income from charitable activities

Transport & Car Scheme
Home Maintenance
Care (Older People)
Care (CYP)
Handy Van
Readycall
Home from Hospital
Other
Total 2022		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
129,523
-
48,795
-
176,394
-
879,996
-
-
-
183,452
-
64,804
1,980
54,800
1,980
1,537,764
53,278
1,688,828		 Total
funds
2023
£
129,523
48,795
176,394
879,996
-
183,452
64,804
56,780
1,539,744
1,742,106		 Total
funds
2022
£
142,476
76,815
173,486
953,978
134,171
142,611
38,857
79,712
1,742,106

Page 17

(A company limited by guarantee)

Connex Community Support

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Analysis of expenditure on charitable activities

Summary by fund type

Transport & Car Scheme
Home Maintenance
Care (Older People)
Care (CYP)
Handy Van
Readycall
Home from Hospital
Other
Total 2022
5.
Analysis of expenditure by activities
Transport & Car Scheme
Home Maintenance
Care (Older People)
Care (CYP)
Handy Van
Readycall
Home from Hospital
Other
Total 2022		 Restricted
2023
Unrestricted
2023
£
£
-
151,344
11,968
59,027
-
177,983
-
844,560
-
194
-
148,362
-
35,250
33,744
308,260
45,712
1,724,980
57,396
1,739,445
Activities
undertaken
directly
2023
Support
costs
2023
£
£
137,822
13,522
70,386
609
174,829
3,154
834,609
9,951
-
194
139,370
8,992
34,501
749
61,272
280,732
1,452,789
317,903
1,534,375
262,466		 Total
2023
£
151,344
70,995
177,983
844,560
194
148,362
35,250
342,004
1,770,692
1,796,841
Total
funds
2023
£
151,344
70,995
177,983
844,560
194
148,362
35,250
342,004
1,770,692
1,796,841		 Total
2022
£
121,579
78,389
174,278
932,050
127,799
113,650
32,295
216,801
1,796,841
Total
funds
2022
£
121,579
78,389
174,278
932,050
127,799
113,650
32,295
216,801
1,796,841

Page 18

(A company limited by guarantee)

Connex Community Support

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

5. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Direct project costs
Travelling
Motor Expenses
Training and recruitment
Volunteer expenses
Total 2022
Staff costs
Depreciation
Direct project costs
Travelling
Motor Expenses
Training and recruitment
Volunteer expenses
Total 2022		 Transport &
Car Scheme
2023
£
57,857
5,728
820
58,417
5,898
-
9,102
137,822
103,846
Readycall
2023
£
110,461
-
25
2,013
-
705
26,166
139,370
97,458		 Home
Maintenance
2023
£
53,068
-
12,825
1,528
2,965
-
-
70,386
76,390
Home from
Hospital
2023
£
32,437
-
276
-
-
37
1,751
34,501
-		 Care (Older
People)
2023
£
162,406
-
-
11,251
-
1,172
-
174,829
165,871
Other
2023
£
45,352
-
9,105
-
-
3,413
3,402
61,272
54,386		 Care (CYP)
2023
£
800,660
-
1,496
23,060
-
9,393
-
834,609
883,506
Total
funds
2023
£
1,262,241
5,728
24,547
96,269
8,863
14,720
40,421
1,452,789
1,534,375		 Handy Van
2023
£
-
-
-
-
-
-
-
-
121,453
Total
funds
2022
£
1,378,178
5,727
24,277
100,143
6,994
5,728
13,328
1,534,375

Page 19

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Depreciation
Premises costs
Equipment leasing
Administration costs
Subscriptions
Bank Charges
Bad debts
Professional fees
Governance costs
Auditors' remuneration
Audit fees
Fees payable to the charity's auditor in respect of:
Accountancy		 Total
funds
2023
£
182,014
13,040
37,656
822
48,381
10,884
1,604
3,332
10,570
9,600
317,903
2023
£
7,200
2,400		 Total
funds
2022
£
136,916
13,501
37,935
3,112
49,853
5,098
1,363
4,495
1,181
9,012
262,466
2022
£
3,206
5,806

6. Auditors' remuneration

Page 20

(A company limited by guarantee)

Connex Community Support

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
1,310,974
97,567
35,714
1,444,255		 2022
£
1,395,390
82,727
36,977
1,515,094

During the year, the charity made statutory redundancy payments totaling £nil (2022: £24,380).

The average number of persons employed by the charity during the year was as follows:

2023 2022
No. No.
Employees 86 98

No employee received remuneration amounting to more than £60,000 in either year.

The remuneration of key management personnel is as follows:

Aggregate compensation
8.
Trustees' remuneration and expenses		 2023
£
289,436		 2022
£
233,995

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 March 2023, mileage expenses totaling £ 39 were reimbursed to 1 Trustee (2022 - £NIL to Trustee) .

Page 21

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9. Tangible fixed assets

Cost
At 1 April 2022
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
On disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Leasehold
improve-
ments
£
19,583
-
19,583
19,583
-
-
19,583
-
-		 Motor
vehicles
£
40,855
-
40,855
30,354
5,728
-
36,082
4,773
10,501		 Office
equipment
£
22,875
(21,675)
1,200
22,500
300
(21,675)
1,125
75
375		 Computer
equipment
£
84,179
(39,820)
44,359
64,763
12,740
(39,768)
37,735
6,624
19,416		 Total
£
167,492
(61,495)
105,997
137,200
18,768
(61,443)
94,525
11,472
30,292

10. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments		 2023
£
119,505
98,213
11,360
229,078		 2022
£
165,636
123,295
6,296
295,227

Page 22

(A company limited by guarantee)

Connex Community Support

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2022
Resources deferred during the year
Amounts released from previous periods		 2023
£
4,182
21,080
5,596
82,554
113,412
2023
£
32,448
(32,448)
-
-		 2022
£
3,828
21,442
20,331
152,295
197,896
2022
£
25,427
(25,427)
32,448
32,448

Deferred income relates to grants received in advance of the period to which they relate.

12. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Donations allocated to be spent
next year
Contingency fund
Unfunded hours
Tameside WRRF
DCC - Young Connections		 Balance at 1
April 2022
£
66,975
176,301
12,000
-
-
255,276		 Income
£
56,038
-
-
-
-
56,038		 Expenditure
£
(50,603)
-
(3,500)
-
-
(54,103)		 Transfers
in/out
£
-
14,454
-
7,312
5,888
27,654		 Balance at
31 March
2023
£
72,410
190,755
8,500
7,312
5,888
284,865

Page 23

(A company limited by guarantee)

Connex Community Support

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. Statement of funds (continued)

General funds
General Funds
Total Unrestricted funds
Restricted funds
DCC - Young Connections
The National Lottery
Community Fund
Comic Relief
Alan's fundraising pot
Digital Connection (Readycall)
WRRF Tameside
Foundation Derbyshire
Platform Housing for TTT
Robert Bowmer Trust
Bingham Trust Befriending
National Grid
Total of funds		 Balance at 1
April 2022
£
377,038
632,314
5,888
11,401
8,791
472
6,134
7,312
2,000
-
-
-
-
41,998
Balance at 1
April 2022
£
674,312		 Income
£
1,604,899
1,660,937
-
-
-
-
12,216
-
-
1,020
10,000
960
9,968
34,164
Income
£
1,695,101		 Expenditure
£
(1,670,877)
(1,724,980)
-
(11,401)
(8,791)
(472)
(9,100)
-
(2,000)
(1,020)
(2,500)
(460)
(9,968)
(45,712)
Expenditure
£
(1,770,692)		 Transfers
in/out
£
(14,454)
13,200
(5,888)
-
-
-
-
(7,312)
-
-
-
-
-
(13,200)
Transfers
in/out
£
-		 Balance at
31 March
2023
£
296,606
581,471
-
-
-
-
9,250
-
-
-
7,500
500
-
17,250
Balance at
31 March
2023
£
598,721

Page 24

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. Statement of funds (continued)

Restricted Funds

DCC Young Connections is funding granted to enable Connex to develop and run a Junior Youth Club for disabled children.

The National Lottery Community Fund is for Co-Ordination and delivery of the Covid response group Buxton Street by Street.

Comic Relief have provided funding for the "Alive and Kickin" befriending service that provides social contact to older vulnerable people.

Alan's fundraising pot is held on behalf of Alan Thompson, who is undertaking fundraising challenges and donating funds raised to help Connex achieve its objectives.

Digital Connection (Readycall) is funding for delivery of a digital inclusion project in the Derbyshire Dales.

WRRF Tameside is a fund to support staff recruitment and retention in Tameside, in the face of the national social care staff shortage.

Foundation Derbyshire was received to fund the purchase of a new home maintenance vehicle.

Platform Housing for TTT is funds received to aid the delivery of the digital inclusion project in the Derbyshire Dales.

Robert Bowmer Trust has granted funds for the delivery of Connex's Buxton based Befriending service, helping to reduce loneliness and social isolation amongst older people.

Bingham Trust Befriending Grant was received to support transport costs to enable participation in social activities delivered by the Buxton based Befriending service.

Designated Funds

Contingency fund is unrestricted funds that have been set aside to cover the cost of staff redundancy if the charity was unable to gain the funding required to continue as a going concern.

Unfunded hours fund comprises funds set aside to cover the costs of any staff hours that are not covered by specific grants/service contract agreements.

Donations allocated to be spent next year are donations from the current year that the charity has designated to spend on certain projects during the next financial year.

DCC Young Connections and WRRF Tameside are restricted fund underspends where funders have permitted their repurposing.

Page 25

Connex Community Support (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Donations allocated to be spent
next year
Contingency fund
Unfunded hours
General funds
General Funds
Total Unrestricted funds
Restricted funds
DCC - Young Connections
The National Lottery
Community Fund
Comic Relief
Alan's fundraising pot
Digital Connection (Readycall)
WRRF Tameside
Foundation Derbyshire
Total of funds		 Balance at
1 April 2021
£
10,000
99,340
82,500
191,840
399,873
591,713
2,944
11,022
23,900
-
-
-
-
37,866
629,579		 Income
£
80,667
-
-
80,667
1,707,629
1,788,296
2,944
34,140
-
-
6,882
7,312
2,000
53,278
1,841,574		 Expenditure
£
(23,692)
-
(70,500)
(94,192)
(1,645,253)
(1,739,445)
-
(33,761)
(15,109)
-
(8,526)
-
-
(57,396)
(1,796,841)		 Transfers
in/out
£
-
76,961
-
76,961
(85,211)
(8,250)
-
-
-
472
7,778
-
-
8,250
-		 Balance at
31 March
2022
£
66,975
176,301
12,000
255,276
377,038
632,314
5,888
11,401
8,791
472
6,134
7,312
2,000
41,998
674,312

Page 26

Connex Community Support (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2022
£
255,276
377,038
41,998
674,312
Balance at
1 April 2021
£
191,840
399,873
37,866
629,579		 Income
£
56,038
1,604,899
34,164
1,695,101
Income
£
80,667
1,707,629
53,278
1,841,574		 Expenditure
£
(54,103)
(1,670,877)
(45,712)
(1,770,692)
Expenditure
£
(94,192)
(1,645,253)
(57,396)
(1,796,841)		 Transfers
in/out
£
27,654
(14,454)
(13,200)
-
Transfers
in/out
£
76,961
(85,211)
8,250
-		 Balance at
31 March
2023
£
284,865
296,606
17,250
598,721
Balance at
31 March
2022
£
255,276
377,038
41,998
Summary of funds - prior year
Designated funds
General funds
Restricted funds
674,312

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
11,472
17,250
683,411
-
(113,412)
17,250
581,471		 Total
funds
2023
£
11,472
700,661
(113,412)
598,721

Page 27

(A company limited by guarantee)

Connex Community Support

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2022
£
-
41,998
-
41,998		 Unrestricted
funds
2022
£
30,292
799,918
(197,896)
632,314		 Total
funds
2022
£
30,292
841,916
(197,896)
674,312

15. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Loss/(profit) on the sale of fixed assets
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating activities
16.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 2023
£
(75,591)
18,768
(8,612)
52
66,149
(84,484)
(83,718)
2023
£
471,583
471,583		 2022
£
44,733
19,928
(580)
(700)
(77,543)
56,762
42,600
2022
£
546,689
546,689

Page 28

Connex Community Support

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

17. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2022
£
546,689
546,689		 Cash flows
£
(75,106)
(75,106)		 At 31 March
2023
£
471,583
471,583

18. Financial commitments, guarantees and contingent liabilities

Santander UK Plc holds a fixed legal charge over a deposit of £14,000 which makes up part of the charity's bank balance.

19. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund.

The charge to the profit and loss in respect of the defined contribution scheme was £35,714 (2022 - £36,977).

At 31 March 2023 the charity's pension contributions payable were £2,649 (2022: £5,716), which were paid over after the reporting date.

20. Related party transactions

During the year, the charity rented office space from Derbyshire Dales Council for Voluntary Service, a charity in which Ms G L Geddes (Company secretary) is a trustee. The total rent paid during the year was £2,300 (2022: £2,520). The charity also received £18,108 from Derbyshire Dales Council for Voluntary Service for the Tea, Tech and Talk project.

Page 29