2023-03-31-accounts - The Community Council For Somerset

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		The Community Council for Som Contents (continued)	erset
Trustees' Report
Independent	Auditors'	Report	14to 16
Consolidated	Statement of Financial Activities		17to 18
Consolidated	Balance	Sheet	19
Balance Sheet			20
Consolidated	Statement ofCash Flows		21
Notes to the	Financial	Statements	22 to 44

At the end ofthe	year the agent workforc	e stood at:
Team	Community Agents	Village Agents	Home First/ UBUNTU	Other agents
Hospital Team	n/a	n/a	12(1 part-time)
Mendip	2 (1 part-time)	5 (4 part-time)	n/a	n/a
Sedge moor	3 (1 part-time)	7 (3part-time)	n/a	n/a
South Somerset	2 (1 part-time)	10(2 part-time)	n/a
Taunton		9 (2 part-time)	n/a	n/a
West Somerset		5 (3part-time)	n/a

e Boar	d Memb	ers who	served during	the year and up	to the date ofthis report were as	follows:
Names			Title		Date ofAppointment	Date of
					(Co-opted )Electedl Re-	Resignation
					elected)
Penny	James		Chair
Peter Claydon		(Jim)	Individual	Trustee		31 October 2023
Peter Gunner			Honorary	Treasurer		31 October 2023
Patrick	Keating		Individual	Trustee		22 April 2022
Eilleen	Tipper		Individual	Trustee		11 July 2023
Peter Fox			Individual	Trustee		4Apdl 2022
Kate Butler			Individual	Trustee		11 July 2023
Paula	Protheroe		Individual	Trustee		4 December 2022
Gary Francis			Individual	Trustee	29 March 2023
Emma	Lower		Individual	Trustee	11 July 2023
Chhavi	Gautam		Individual	Trustee	11 July 2023
Martin	Kitchen		Individual	Trustee	2August 2023
Sarah	Tudor		Individual	Trustee	2August 2023

			Unrestricted	Designated	Restricted	Total	Total
			funds	funds	funds	2023	2022
		Note	E	E	E	E	E(As restated)
Income
Donations		3			24,097	24,097	36,934
Charitable activities		4	984,959	377,222	1,529,759	2,891,940	2,408,845
Other trading activities		5	153,904		17,957	171,861	132,648
Investment income		6	7,372	1,408		8,780	5096
Total income			1,146,235	378,630	1,571,813	3,096,678	2,583,523
Expenditure
Raising funds		7	(38,668)			(38,668)	(21,483)
Charitable activities		8				3,166,575	2,469,630
Total expenditure			(919,013)	(553,617)	(1,732,613)	(3,205,243)	(2,491,113)
(Losses) on investment
assets			4,560			L4,56+0	$5,~901
Net
income/(expenditure)			222,662	(174,987)	(160,800)	(113,125)	86,509
Transfers between	funds		196,411	143,525	52,886
Net movement in funds			26,251	(31,462)	(107,914)	(113,125)	86,509
Reconciliation of	funds
Total funds brought
forward			521,304	109,669	652,976	1,283,949	1,197,440
Total funds cerned
forward		21	547,555	78,207	545,062	1,170,824	1,283,949

Previous Year
			Unrestricted	Designated		Total
			funds	funds	Restricted funds	2022
		Note		6		E (As restated)
Income
Donations and legacies				46	36,888	36,934
Charitable activities			709,284	377,222	1,322,339	2,408,845
Other trading activities			117,248		15,400	132,648
Investment income			5,062			5,096
Total income			831,594	377,302	1,374,627	2,583,523
Expenditure
Raising funds Charitable activities		7 6	(21,483) ~667,466	(457~478	1,404,686	(21,483) 2,469,630}
Total expenditure			(628,949)	(457,478)	(1,404,686)	(2,491,113)
Gains/(losses) on investment
assets			5,901			5,901
Net income/(expenditure)			196,744	(80,176)	(30,059)	86,509
Transfers between	funds		65		65
Net movement in funds			196,679	(80,176)	(29,994)	86,509
Reconciliation of	funds
Total funds brought	forward		324,626	189,844	682,970	1,197,440
Total funds carried	forward	21	521,305	109,668	652,976	1,283,949

							2023	2022
						Note	6	K (As restated)
Fixed assets
Tangible assets						14
Investments						15	72,462	77,022
Current assets
Debtors						16	169,412	128,477
Cash at bank and	in	hand				17	1,159,658	1,246,180
							1,329,070	1,374,657
Creditors: Amounts		falling due within one		year		18	228,774	(164,69+6
Net current assets							1,100,296	1,209,961
Total assets less	current liabilities						1,172,758	1,286,983
Defined pension	benefit		scheme				1,934	~3,034)
Net assets							1,170,824	1,283,949
Funds ofthe group:
Unrestricted funds
General Funds							547,555	521,305
Designated Funds							78,207	109,668
Total unrestricted	funds						625,762	630,973
Restricted funds							545,062	652,976
Total funds						21	1,170,824	1,283,949
The financial statements			have been prepared	in	accordance	with the provisions	of Part 15ofthe Companies Act
2006 relating to small		companies.

			Balance	Sheet as at	31 March 2023
						2023	2022
					Note		6(As restated)
Fixed assets
Tangible assets					14
Investments					15	72,462	77,022
Current assets
Debtors					16	337,973	219,956
Cash at bank and	in hand				17	984,952	1,155,561
						1,322,925	1,375,517
Creditors: Amounts		falling due within one		year	18	L221,909)	(1165,556
Net current assets						1,101,016	1,209,961
Total assets less	current		liabilities			1,173,478	1,286,983
Defined pension	benefit		scheme			1,934	3,034
Net assets						1,171,544	1,283,949
Funds ofthe charity:
Unrestricted funds
General Funds						548,275	521,304
Designated Funds						78,207	109,668
Total unrestricted	funds					626,482	630,972
Restricted funds						545,062	652,977
Totalfunds					21	1,171,544	1,283,949
The financial statements			have been prepared	in accordance	with the provisions	of Part 15ofthe Companies Act
2006 relating to small		companies.

	The Community	The Community	Council for Somerset	Council for Somerset
Consolidated Statement ofCash Flows for the Year Ended					31 March 2023
				2023		2022
			Note	E		8 (As restated)
Cash flows from operating activities
Net cash (expenditure)/income				(113,125)		86,509
Adjustments to cash flows from non-cash		items
Investment income					(8,780)	(5,096)
Revaluation of investments					4,560	5,901
				(117,345)		87,314
Working capital adjustments
(Increase)/decrease in debtors			16		(40,935)	136,342
Increase/(decrease) in creditors Increase in deferred income (Decrease) in defined benefit pension scheme		liability	18	24,098 39,980 ~5,100+		(4,962) 31,515 ~10,256
Net cash flows from operating	activities				(95,302)	239,953
Cash flows from investing activities
Interest receivable and similar	income				8,780	5,096
Net (decrease)/increase in cash and cash equivalents					(86,522)	245,049
Cash and cash equivalents at	1 April			1,246,180		1,001,131
Cash and cash equivalents at	31 March			1,159,658		1,246,180

4 Income from charitab	le	acti	vities
							2022
						2023	F
						6	(As restated)
Restricted funds
Surviving Winter - Somerset		Community		Foundation		62,500		29,681
Community Buildings -	Somerset West			and	Taunton	2,700		2,700
Children &Families Project
Somerset County Council						27,635		26,766
West Somerset Primary Care		Network				12,000
Village Agents
South Petherton Parish Council						10,826		10,257
Living Better Federation								8,875
Macmillan
Taunton Federation						20,000		20,000
SPOC - Somerset Foundation		Trust				25,000		25,000
Positive Lives Innovation Fund			—Somerset		County Council	38,913		13,415
Community Agents inc	Home First - Somerset County Council					585,000	587,500
Interfaith &Belief —Somerset County Council						22,503		18,752
Food Resilience - Somerset		County Council						67,948
Living Better WS						71,000		28,500
Health Inequalities SDC	—Somerset County				Council	21,000		14,000
Microenterprise Project	- Somerset County				Council (COMF funding)		173,000
SPLW
NHS							1	24,250
Yeovil Social Prescribing	Worker							8,875
Click Federation								21,300
Crisis Fund
Grants on Behalf of Clients						33,658		11,568
Somerset County Council						50,000
Other						6,600		21,512
CCG Cancer Support
Somerset NHS CCG — Living Beyond Cancer						75,000		71,000

4 Income from chari	tab	le a	ctiv	iti	es (continued)
							2022
						2023	F
						E	(As restated)
BINE Engagement
Somerset Community	Foundation			—Hinkley		55,000	16,515
Somerset Community	Foundation					1,650
Somerset County Council		- Equality			Innovation		5,000
SSDC							14,500
Somerset County Council						12,167
Lottery Community Funding						9,951
Other						1,031	1,425
Refugee Support						336,261
VCSE Dementia Partnership						40,920
CSE						8,444
						1,529,759	1,322,339
Unrestricted funds
ACRE —NL Community	Fund						1,000
Defra through ACRE						44,060	44,060
Consultancy BFEF						17,500	17,500
Food Resilience Continuation			Funding				12,000
Somerset Skills and Learning							18,854
Get Outside Campaign							2,500
Sedgemoor DLA						6,000	6,000
CRF Match Funding							10,000
VCSE							1,500
SCF - Surviving Winter							5,500
Puriton —Surviving Winter						200
Somerset West and Taunton							2,700
Diverse Communities							8,484
Ubuntu						75,000
NHS - SPLW						665,652	480,452
NHS —Yeovil Prescribing		Worker				67,797	29,250
NHS - Click Federation						108,750	69,484
						984,959	709,284
Designated funds
Carers
Somerset County Council						377,222	377,222
						377,222	377,222
Total income from charitable			activities			2,891,940	2,408,845

5 Income from o	ther trading activities
		Unrestricted	Restricted	Total
		funds	funds	funds
		6	E	E
Events income		3,350	1,277		4,627
Membership subscripiions			16,680		16,680
Smart Communities	Limited	150,554		150,554
Total for 2023		153,904	17,957	171,861
Events income		295	10		305
Membership subscriptions			15,390		15,390
Smart Communities	Limited	116,953		116,953
Total for 2022		117,248	15,400	132,648

6 Investment income
	Unrestricted	Restricted	Total
	funds	funds	funds
	E	E	E
Interest received	8,780			8780
Total for 2023	8,780			8,780
Interest received	5,096			5,096
Total for 2022	5,096			5,096

7 Exp	en	diture o	n	raising funds
						Total		Total
						2023f		2022 F
Trading	subsidiary		costs				38,668		21,483
							38,668		21,483
All trading		subsidiary		costs were unrestricted	in 2023 and 2022.

8 Expen	diture on ch	aritable acti	vities
			Unrestricted		Restricted	Total	Total
			funds		funds	2023	2022
		Note	F		F.	6	6 (As restated)
Activities	Undertaken
Directly			1,392,110		1,219,344	2,611,454	2,215,945
Grants to	individuals			80	412,101	412,181	98,752
Allocated	support
costs			41,772		101,168	142,940	154,933
			1,433,962		1,732,613	3,166,575	2,469,630

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10 Grants paid in the y	ear
		2023	2022
		E'	F
Surviving Winter		65,543		43,867
Crisis Fund		73,990		37,928
Food Resilience		47,954		13,256
Refugee Support		220,200
Other		4,494		3,701
		412,181		98,752
11 Net income/expenditure
Net (expenditure)/income	for the year includes:
		2023	2022
			E
Auditors' remuneration
Audit fees		6,792		5,322
Accountancy fees		5,298		4,722
Other services		1,100		360

13 Staff costs
The aggregate	payroll costs were as follows:
		2023	2022
		E	F
Salaries and Wages		2,095,493	1,800,968
Social Security	Costs	179,614	149,074
Pension Contributions		74,377	62,679
		2,349,484	2,012,721

Furniture	and	Computer
equipment f		equipment 6	Total F
	22,355	56,116	78,471
	22,355	56,116	78,471
	22,355	56,116	78,471
	22,355	56,116	78,471

Furniture	and	Computer
equipment		equipment	Total
6		6
	22,355	56,116	78,471
	22,355	56,116	78,471
	22,355	56,116	78,471
	22,355	56,116	78,471

COIF Charities Fixed Interest Fund
	Total
	6
Cost or Valuation
At 1 April 2022	77,022
Revaluation	~4,560
At 31 March 2023	72,462
Net book value
At 31 March 2023	72,462
At 31 March 2022	77,022

Commun	ity Co	uncil for Somerset. The registered	office is Viney Street, Taunton, TA1 3FB.
			2023
			F
Turnover Administrative		expenses	150,554 ~151,274
			720
Current Current	assets liabilities		184,500 ~155225	111,614 $111,614$
			720

COIF Charities Fixed Interest Fund
	Total
	6
Cost or Valuation
At 1 April 2022 Revaluation	77,022 ~4,560
At 31 March 2023	72,462
Net book value
At 31 March 2023	72,462
At 31 March 2022	77,022

16 Debtors
		Group		Charity
		2023 f	2022	2023 6	2022
Smart Communities	Ltd			146,762	18,886
Prepayments		21,306	12,239	21,306	12,239
Accrued income		103,549	1,725	103,279
Other debtors		44,557	114,513	66,626	188,831
		169,412	128,477	337,973	219,956

		Group		Charity
		2023	2022	2023	2022
		F	6	6	6
Santander		461,693	554,295	286,987	463,676
COLA		80,839	79,430	80,839	79,430
CAF		101,520	100,943	101,520	100,943
Flagstone	Investment	515,606	511,512	515,606	511,512
		1,159,658	1,246,180	984,952	1,155,561

19 Pension and o	ther schemes	(continued)
				2023		2022
				F
Provision at 1 April					3,034		13,290
Unwinding ofdiscount figure					57		77
Deficit contributions	paid				(1,105)		(3,363)
Remeasurement -	impact of any	change on assumptions			(52)		(70)
Remeasurement —amendments		to the contdibution	schedule				6,900
					1,934		3,034


Within one year	20,400	4,084
Due one to five years	3400
	23,800	4,084

									Balance at
				Balance at 1			Other gains/		31 March
				April 2022 F	Income f	Expenditure f	Transfers f	(losses) f	2023 f
Unrestricted				521,304	1,146,235	L919,01~3	~196,411}	+4,56~0	547,555
Designated
Carers' Agents				105,335	377,222	(553,617)	71,063		3
Project Development				4,334	1,408				5,742
St Margaret's							72,462		72,462
				109,669	378,630	553,617	143,525		78,207
7 t 1 tt t	d	1	d	630 673	1 524865	1,472,630	52,886	4~560	625,762
Restricted funds
Village Agents				33,840	20,000	(36,242)	20,000		37,598
Surviving Winter				16,022	62,500	(71,793)			6,729
Diversity				44,292	82,171	(93,988)			32,475
Adult Social Care
Community Hub				173,767	585,000	(723,470)	8,234		43,531
Crisis Fund				17,119	112,284	(73,990)			55,413
Taunton Federation				20,057		(4,949)	(15,108)
Macmillan Agent				8,916					8,916
Community Buildings				31,098	20,327	(36,793)			14,632
CCG Cancer				7,282	75,000	(74,301)			7,981
Somerset Society				1,608					1,608
Village Hall				3,766					3,766
Digital Engagement				34,539		(4,274)			30,265
Mendip Car Scheme				12,986					12,986
Transform Ageing				26,716					26,716
Mental Health Agents						(40)	40
Food Resilience						(47,954)	47,954
Children and Families
Project				3,381	39,634	(15,151)			27,864
Health Inequalities		SDC		7,473	21,000	(17,959)			10,514
Interfaith and Belief				7,691	22,503	(24,984)			5,210
Living Setter WS				10,634	71,030	(40,861)			40,803
Microenterprise Project				166,876		(102,762)			64,114
Positive Lives Innovation
Fund				3,365	38,913	(37,911)			4,367
SPOC				21,548	25,000	(38,314)	(8,234)
Refugee Support					336,261	(279,547)			56,714
South Petherton					10,826	(7,330)			3,496
VCSE Dementia
Partnership					40,920				40,920
CSE					8,444				8,444
Total restricted	funds			652,976	1,571,813	(1,732,613)	52,886		545,062
Total funds				1,283,949	3,096,678	3,205,243		4,560	1,170,824

21 Funds - Group	&Chari	ty (continued)
							Balance at
		Balance at 1				Other gainsi	31 March
		April 2021 E	Income F	Expenditure f	Transfers E	(losses) E	2022 f
Unrestricted funds
Unrestdicted Funds		324,626	831,594	(628,949)	(65)	(5,901)	521,305
Designated
Carers' Agents		185,544	377,268	(457,478)			105,334
Project Development		4,300	34				4,334
		189,844	377,302	457,478			109,668
Total unrestricted	funds	514,470	1,208,896	1,086,427	65	5,901	630,973
Restricted funds
Village Agents		112,533	19,132	(87,197)	(10,628)		33,840
Surviving Winter		30,208	29,681	(43,867)			16,022
Diversity		71,776	52,361	(79,845)			44,292
Ubuntu		73,948		(77,958)	4,010
Adult Social Care
Community Hub		179,545	587,500	(593,278)			173,767
Crisis Fund			55,047	(37,928)			17,119
Taunton Federation		57	20„000				20,057
Transport Agent		4,821		(13,314)	8,493
Macmillan Agent		10,901		(175)	(1,810)		8,916
Community Buildings		34,781	18,100	(21,783)			31,098
CCG Cancer		6,013	71,000	(69,731)			7,282
Somerset Society		1,608					1,608
Village Hall		3,766					3,766
Digital Engagement		36,075		(1,536)			34,539
Mendip Car Scheme		12,986					12,986
Transform Ageing		26,716					26,716
Food Resilience			67,948	(67,948)
Children and Families
Project			26,766	(23,385)			3,381
Health Inequalities	SDC		14,000	(6,527)			7,473
Interfaith and Belief			18,752	(11,061)			7,691
Living Better WS			28,500	(17,866)			10,634
Microenterprise Project			173,000	(6,124)			166,876
Positive Lives Innovation
Fund			13,415	(10,050)			3,365
SPLW		77,236	154,425	(231,661)
SPOC			25,000	3,452			21,548
		682,970	1,374,627	1,404,686	65		652,976
Total funds		1,197,440	2,583,523	2,491,113		5,901	1,283,949

Group
				Total funds at 31
		Unrestricted	Restricted	March
		funds	funds	2023
		F		6
Fixed asset investments		72,462		72,462
Current	assets	459,188	830,908	1,290,096
Current	liabilities	(61,291)	(167,484)	(228,775)
Provisions				~3,034
Total net assets		467,325	663,424	1,130,749
				Total funds at 31
		Unrestricted	Restricted	INarch
		funds	funds	2022
		6
Fixed asset investments		77,022		77,022
Current	assets	444,982	929,675	1,374,657
Current liabilities Provisions		(47,005) ~3~334	(117,691)	(164,696) $3~034
Total net assets		471,965	811,984	1,283,949
Charity
		Unrestricted		Total funds at 31
		funds	Restricted	INarch
		General	funds	2023
		6	6
Fixed asset investments		72,462		72,462
Current	assets	453,043	830,908	1,283,951
Current	liabilities	(54,426)	(167,484)	(221,910)
Provisions		+3,03~4		(3,034)
Total net assets		468,045	663,424	1,131,469
		Unrestricted		Total funds at 31
		funds	Restricted	March
		General	funds	2022
		6		6
Fixed asset investments		77,022		77,022
Current	assets	444,982	929,675	1,374,657
Current	liabilities	(47,005)	(117,691)	(164,696)
Provisions
Total net assets		471,965	811,984	1,283,949

						Total funds at 1
			Unrestricted	funds	Restricted	April
			General f	Designated	funds 8	2022 F
As previously	reported		416,988	109,669	757,292	1,283,949
Reclassification		ofincome	579,186		(579,186)
Reclassification		ofexpenditure	474,870		474,870
As restated			521,304	109,669	652,976	1,283,949