OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Company Registration Number 3508718 Charity Number 1070267

Community Impact Bucks

(A Company Limited by Guarantee)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS

31 March 2023

Community Impact Bucks

Contents

CONTENTS Pages
Trustees’ Annual Report 2
Independent Examiner’s report to the members and the trustees 18
Statement of financial activities 20
Balance sheet 21
Statement of cashflows 22
Accounting policies 23
Notes to the financial statements 25

1

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Trustees’ Annual Report

The Trustees are pleased to present their annual report together with the financial statements of the Charity for the year ending 31 March 2023, which also incorporates the directors’ report for the purposes of company law.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the second edition of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair’s Report

During the financial year 2022/23 Community Impact Bucks has continued to build on the organisation’s transformation programme and pursued subsequent improvement initiatives.

Our focus remains the same – to support charitable organisations, to create opportunities for community development and strengthen the local VCSE sector. Our strategic pillars are:

Direct services to beneficiaries keep us in touch with what is happening on the ground. Initiatives with infrastructure focus give us the opportunity to create leverage – by helping organisations who in turn create positive impact for individuals and their communities or facilitating and leading cooperation efforts across VCSE partners in the region.

What challenges do we and other VCSE organisations face?

We have seen increased pressure in the sector. The cost-of-living crisis has had a significant negative impact on VCSE organisations, some of which had to close down, because they were not financially viable any longer. The rate of closure has subsided lately, but the danger has not passed. At the same time the need for support and help is increasing and not just for small organisations. Community Impact Bucks faces the same strain on financial resources as everybody else, but it is clear that we should simultaneously step up our support for vulnerable VCSE partners in this crisis.

2

Community Impact Bucks Trustees, Annual Report and Financial Statements We were appnyachÈd by the Rothschild Foundation resulting in a Colla￿ratIon to run a survey into the impact of the cost of livin8 rises on Bucks VCSES. A ￿Spectable cross section of organisatlons replied to our questK)nnaTrre and we found that: 83% concerned or very concerned about spiralling running costs 40% were most concerned about staff pay & recruitment 27% were most concerned about ener8y kn"IIs 77A concerned or very concerned that the crisi5 will hwe a negative Impact on income e. 8. a redUCt￿rt in dcffiatlons. Survey respondents su88ested a variety of support would be helpful. with ihe most popular su88e5tion being for more core, unrestrlcted and fiexlble fundin& Flndlrys were shared with the Buckin8h•mshlre Strateglc Funders Group. Another far reaching Issue h that volunteerin8 Itself has not recovered p)st the pandemlc. Older volunteer5 have not returned and people at all stages of life want more flexibility and are not prepared to Invest the same amount of tirne. To adapt to this change and enable more people to volunteer in ways ihat suit them w511 requlre a concerted effort across all charitable organlsatiC+ns and beyond, efforts that we are working to support. The voluntary sector is a big and very imFK>rtint service provlder In the country, but wlthout volunteerin8 there is no voluntary sector. Let me therefore contlnue by thankin8 our funders, donors. and volunteers. Your efforts and contrlbutk)ns make St possible for us to keep ihe focus on our core purpose in these challen8ln8 times. We faced Increased runnlng costs, increased demand for our seTrOces, as well as staff shortages through lon8 term Illness and the associated financial burdens. In the end, we stay committed to look after our people and they. in turn. keep their eyes on ihe prlie- to keep help1￿ rnore vulnerable people In more local communltles to improve their lives. Communlty Impact Bucks has a stron& resillent team, whkh Is prepared to work ihrough adverslty and stay committed to Ihe misslon, a stron8 management team and CEO pTo¥idin8 ￿adetshIP and support, and a trustee board comwsed of en8a8ed. knowledgeable members. I cannot flnd a better way to dose but to borr¢)w from my report last year.. The succe55 of thi5 team Is a testament to Lwerybows hard worl enthuslasm. and commltment. Let me say a bi8"thank you" to all invofved. Mlchael Curth Chalr of Trustees. Communrty Impact Bucks

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Our Purpose and Activities

The Charity’s Objects as set out in our governing document, the Memorandum and Articles of Association of Community Impact Bucks, are as follows:

“Promoting any charitable purpose for the benefit of the community in the County of Buckinghamshire and its adjacent areas and in particular the advancement of education, the protection of health and the relief of poverty, distress and sickness.”

Our vision is for strong, vibrant communities, working together to make a positive contribution to people’s lives across Buckinghamshire.

Our mission is to inspire voluntary and community action in Buckinghamshire, by supporting and enabling people and groups to get involved and make a difference.

Strategic goals

In broad terms, the charity’s activities to meet its charitable objects fall into three key areas that provide public benefit:

*Please note, Milton Keynes is supported by our colleagues at Community Action: MK.

Our Trustees and staff work together to draw up our strategic plan, shape objectives for the year and plan activities to deliver those objectives. Trustees have regard to the Charity Commission's guidance on public benefit and ensure that our services meet those criteria.

Community Impact Bucks is the parent company of our trading company, Community Impact Bucks (Trading) Ltd, and until 3 May 2022 was the parent company of Healthwatch Bucks, an independent local organisation within a national network across England set up by the Government in 2013 to ensure that

4

Community Impact Bucks Trustees’ Annual Report and Financial Statements

decision-makers and health and social care services put the experiences of people at the heart of their work.

Achievements and Performance

Empowering and enabling the voluntary, community and charity sectors in Buckinghamshire to be resilient and effective for their beneficiaries.

We provided a comprehensive programme of advice, support and training to not-for-profit groups across Buckinghamshire covering areas such as setting up and running an organisation, managing risk, safeguarding vulnerable people, seeking funding, and recruiting and managing volunteers.

Community Impact Bucks directly supported 344 organisations:

This support is primarily provided under a three-year VCSE Support Service contract from Buckinghamshire Council, which prioritises support for organisations under £100k income. The majority of support sessions, workshops and network events took place online or by phone, according to the preference of service-users. Over the past year the team has attended more in-person events and on-site visits, particularly aimed at connecting more with under-represented groups.

Community Impact Bucks are the wind beneath our wings. Without their support we would have struggled to set up and move on with our community organisation. We may have had to dissolve the whole community idea due to lack of support and resources

We would not be able to do this work if it wasn't for the tireless support and incredible enthusiasm for what you do - I cannot wait to get this up and running and look forward to the next steps

The funding information we received was invaluable for us. We have utilised all the recommendations and resources which have increased our knowledge and given us an insight which we didn't have before.

Our specialist Community Buildings Service provided bespoke information and advice to community buildings such as village halls. These multi-use spaces at the heart of communities faced enormous challenges during COVID-19 lockdowns, and many are still rebuilding the hire income they lost. In 2022 we complete a Village Halls Archive project, returning historic documents to 181 Village Halls.

5

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Knowing that we are doing the right thing for our community building has made us feel much more confident and happier.

Inspiring, promoting and developing voluntary and community action

*based on national minimum wage for over 25s and minimum time commitment for each role – the true value is likely to be much greater

Volunteering is the lifeblood of most charities, and we are no exception – we benefit enormously from volunteers giving their time and skills to Community Impact Bucks .

Volunteers helped us in a range of ways, including:

The Buckinghamshire Volunteer Matching Service (VMS) provides essential volunteering infrastructure for Buckinghamshire with a central bank of volunteers from across the county, enabling voluntary and statutory organisations to quickly source new volunteers and freeing them up to focus on service delivery.

6

Community Impact Bucks Trustees’ Annual Report and Financial Statements

From the outset, the service has been co-designed and delivered by a team of volunteers who match people to suitable roles. The VMS team is skilled in matching roles to the wide range of ages, backgrounds and skill sets and motivations of volunteers to find the best fit; the team introduce volunteers to a range of opportunities they may never otherwise have considered or learned about. By focusing on ensuring high quality volunteering opportunities, tailored to individual’s skills and preferences, that provide a good volunteering experience, the VMS promotes a culture of volunteering in the county that aims to leave a lasting legacy.

Demand from volunteer-involving organisations continued to grow, while new volunteers registering with the service fell by 34% compared to the previous year. This reflects a national trend: according to the Department for Culture, Media and Sport’s (DCMS) latest Community Life Survey, the proportion of adults volunteering fell to its lowest levels since it began collecting data in 2013-14. Organisations that have never previously struggled to recruit volunteers are turning to the VMS.

To help us understand what we could do to address this in Buckinghamshire, we partnered with the Buckinghamshire Health and Social Care Academy to undertake research into volunteers’ needs and the barriers to volunteering. Key findings:

Findings are informing the development of a new online platform to launch in 2023-24, providing one central place in the county where people can browse the range of roles available, and read about them for themselves, before deciding to apply, while the Volunteer Matching Service team is still on hand to provide a more personal touch for those that need it.

Through our community services , we help to build strong, resilient communities and directly help people – particularly older, vulnerable or socially isolated people – where we see an unmet need.

In February 2022, Russia invaded Ukraine and, over the following months, hundreds Buckinghamshire residents stepped forward to offer their homes to people fleeing the conflict. The Buckinghamshire Ukraine Community Support Project was launched to support and develop the capacity, capabilities and connections

7

Community Impact Bucks Trustees’ Annual Report and Financial Statements

to enable community action that meet the needs of Ukrainian refugees and enables them to thrive within Buckinghamshire’s communities.

A project manager – herself a Ukrainian refugee – has established a strong network of 40 charities and community groups working to support Ukrainian refugees around the county, providing them with support through 25 events and information-sharing sessions and 68 visits for 1:1 and community meetings.

A dedicated webpage shares resources for community groups, sponsors and refugees, while a regular newsletter and Facebook page ‘What’s on for Ukrainians in Buckinghamshire’ share updates on project activities, upcoming events, and relevant news, services and resources. Messaging apps (WhatsApp, Telegram) are a key communication tool; the Project Manager is part of 20 messaging groups.

Needs and gap analysis has led to workstreams and engagement with key partners to address issues such as housing needs, language skills, education, employment and mental health support. The need to get better information directly to Ukrainians has led to an increasing focus on information-sharing webinars, and empowering Ukrainians to get involved in local events and take more of a lead organising activities for their community.

Absolutely wonderful and informative session - loads to think about and share with my family before our guest arrives. Thank you so much.

The Community Transport Hub helps vulnerable people access alternative transport, filling gaps in public transport provision. The Hub provides residents with information on local community transport providers, from Dial-a-Ride to community car schemes, minibus hire to wheelchair accessible taxis. It also provides specialist support and advice to community transport schemes.

Calls to the Hub haven’t returned to pre-COVID numbers, as there continued to be fewer in-person medical appointments and during 2022-23 there were still fewer numbers returning to social and community activities.

84% of calls were to do with transport for health appointments (vaccinations, hospital, GP, physiotherapy or dentist). As many callers are socially isolated, the Hub provides some much-needed social contact - 60% of the calls last longer than 5 minutes, with many lasting over 10 minutes.

Our Gardening & Wellbeing and Handy Helpers Services help vulnerable and isolated older people stay in their own homes for longer, by undertaking small repairs and maintenance which residents cannot do for themselves and improving wellbeing through social connections with our volunteers.

The Handy Helpers service provides internal and external maintenance, preventive measures and practical tasks in and around the homes of vulnerable and infirm people who are Buckinghamshire residents - those aged 65+ and infirm, or below 65 and living with a disability. 81% of clients live alone, 61% have impaired mobility and 42% have had a slip, trip or fall. The project takes place across 73 towns and villages throughout Buckinghamshire. The most requested activities are welfare calls to check on client's wellbeing and safety, visual internal home safety and security assessments, relocation/removal of clutter blocking rooms and access ways, disposal of household items, garden clearances and gutter clearing.

The Gardening & Wellbeing Service is provided free of charge to people aged 65+ and living with a long-term condition or recovering from illness/injury, and to people 65 or under and living with a disability. Due to staffing issues, the majority of gardening support was delivered by volunteers. Our staff provide additional support beyond garden maintenance: 3 clients were provided with mentoring or reablement support over a series of visits, and in time 2 were able to take over care of their own garden. 1 client’s garden was modified to make it low maintenance, and the client is now being supported to look after the garden themselves.

8

Community Impact Bucks Trustees’ Annual Report and Financial Statements

The social interactions offered by staff and volunteers during gardening visits support improved wellbeing, and Check, Chat and Connect phone calls offer a friendly ear as well as connecting them to other support to help them live independently for longer: 92 clients asked to be referred to local social and support groups, of whom 73% went on to access those services or are on a waiting list.

Amazing workers. Very prompt and very polite. It has helped me a great deal as sadly I can no longer work as I used to be able to. I'm sure there are many people like myself, who rely on their gardens for their mental health. So, a very big thank you to all concerned. A great service.

Community Impact Bucks is supporting two Community Growing projects, part of the Grow It, Cook It, Eat it initiative developed by Buckinghamshire Council. The two projects are community-led, with the support of our Expert Gardeners who guide and support local volunteer Community Champion Growers to develop and manage sites in locations across Buckinghamshire that have been identified as areas of deprivation. The project’s progress was slowed by staffing issues, but a weekly gardening group met at Micklefield Library in early summer, and a volunteer maintained the site for the rest of the year. A further site was identified in Iver and a site design and activity plan were drawn up in preparation for the site’s launch in Summer 2023.

Our Pub Lunch Clubs continued to provide valuable social connections for older people at risk of being lonely and isolated, mostly in rural communities. All clubs were closed during the pandemic, and there are significant challenges in re-establishing them; fewer than half the pre-pandemic number of 35 clubs are currently running, and 4 reopened after the pandemic bus subsequently closed. Some pubs have closed or no longer open at lunchtime, and all have put up prices significantly: before 2020, low-cost meals were typically offered for £5.00 - £7.00, but by 2023 this had increased to £9.00 - £15.00, reflecting the rise in the cost of living. Recruiting volunteer coordinators has proven difficult, and these volunteers are vital to help engage local residents and the more established clubs attract high numbers, some with a waiting list. Support was provided to 9 established clubs, and 3 new clubs were launched.

“[The Pub Lunch Club] draws people together from all areas of the community, creating a lovely balance and social network.”

“When you are on your own it's great to get out and chat with other people.”

We continued to support the Community-Led Housing Hub for the Thames Valley, a partnership with our fellow Rural Community Councils across the region, led by Community First Oxford. Collaborative Housing provides advice and support so people across the region can plan, fund and build their own homes or work in partnership to do so. Five Community-led Housing Groups in Buckinghamshire and Milton Keynes receiving bespoke support to get set up, engage landowners, develop plans and connect with Registered Providers.

We continued to support communities’ emergency resilience . We shared information about heatwaves, flooding and the cost of living directly to communities, and we engaged with the Thames Valley Local Resilience Forum and Buckinghamshire Council’s resilience officers. We provided support to Buckinghamshire Council in developing the Project Groundwater flooding project.

Throughout the year, Community Impact Bucks supported national campaigns to raise awareness and stimulate local interest in the voluntary, community and charity sector . We used social media to generate a buzz about the sector, sharing stories about local people and the charities they support, and promoting useful information, toolkits and training for local groups.

9

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Connecting the voluntary, community and charity sectors to lead and influence change

Strong networks and collaboration have been critical to the pandemic response and continue to be so during recovery. Community Impact Bucks engaged regularly with local, regional and national partners, sharing intelligence, identifying gaps, and co-ordinating and collaborating on solutions:

Our CEO represented the sector in key strategic forums where she is able to share insight and advocate for the sector, including LEP Skills Advisory Panel, and the Buckinghamshire Health and Wellbeing Board.

We bring VCSEs together for networking, information-sharing and collaboration.

The opportunity for guided discussion around current challenges we're facing and the ability to effectively troubleshoot as a collective and gain ideas from others. Ultimately it was great to meet people from a range of charities. I have made...contacts that I will follow up and...it was great to build our profile.

Community Impact Bucks leads a partnership of local infrastructure providers across Buckinghamshire, Oxfordshire and Berkshire West (BOB) in delivering the BOB VCSE Health Alliance .

The Alliance brings together a collective of charities, voluntary and community groups and social enterprises from across the BOB region to enhance the role of the VCSE sector in the delivery of the transformation of health and social care and cement their role as a key strategic partner in an Integrated Care System (ICS). There are over 300 formal members, and more joining our regular network meetings.

Three Action Groups are leading engagement with statutory Health and Social Care partners on key themes – Mental Health, Learning Disability & Autism, Ageing Well – and where possible have representatives appointed to the corresponding ICS working groups and governance structures, with the volunteer Chair of the Alliance holding a key position on the Integrated Care Partnership (ICP) Board which governs the ICS.

The Integrated Care Board (ICB) was established on 1 July 2022 as a legal entity with responsibility for commissioning health services, and the Alliance input into the drafting of the new ICP Strategy and ICB Forward Plan, ensuring issues important to our sector and its beneficiaries were addressed. The presence of a senior NHS leader at an Alliance plenary meeting was a significant milestone which helped bring VCSE confidence in ICS reform up from 4.1 to 5.5 out of 10.

Further funding was secured to commission research into the size and nature of the VCSE sector in the region, to support partners’ understanding of the sector – findings will be reported in 2023-24.

10

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Being a strong charity that learns, shares and leads by example

Recognising that we cannot provide high quality support to deliver our mission without ensuring there is a strong organisation behind the delivery, we have made significant progress over the past 3 years to build in the structures and tools to ensure Community Impact Bucks continues to respond to our communities’ changing needs and adapts to new opportunities and challenges, while making best use of our resources and developing ambitious services for the future.

In 2022-23 we continued to consolidate recent improvements in financial sustainability and secure income to sustain and organically grow our services. We made 19 funding applications with a 74% success rate.

We continued to develop our systems, policies and procedures and team capabilities, introducing a new project monitoring framework, risk management and reporting, and timesheets to support better cost management. We moved offices, formalised hybrid working arrangements and upgraded our telephony system, leading to an improved working environment for staff.

We have built our evidence base to better target and improve our services and identify new needs and opportunities, with research projects exploring volunteering needs and barriers, and training Community Researchers to gather evidence of rural communities’ needs.

In all areas we recognise there is a continuing need for internal improvements to strengthen our foundations and put us in a strong position to continue our organisation’s development and success.

Plans for Future Periods

Community Impact Bucks is continuing its Transformation Programme to secure the long-term future of the Charity. Our successes to date, including stabilising income and building a high-performing team, provide us with strong foundations from which to build.

Our aims in 2023-24 are to:

We plan to upgrade our database to improve management information and impact evaluation, find efficiency gains through better use of technology including improving our use of the MS365 environment, introducing a new scheduling tool for field-based services, and developing a new online platform for the Volunteer Matching Service.

We want to ensure that our services reach those who need them most, so we are bringing a greater focus to improving engagement and access for minoritised communities and those living or supporting people in Buckinghamshire’s more deprived wards.

And we want to increase volunteering by making it more accessible and by developing more routes into volunteering, for example for students and employer-supported volunteers.

11

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Financial Review

Financial performance

Community Impact Bucks (the Charity) has taken advantage of regulations which do not require the presentation of consolidated financial information, so these accounts are solely for the Charity. Accounts for its subsidiary Community Impact Bucks (Trading) Ltd and former subsidiary Healthwatch Bucks Limited are separately filed at Companies House. Healthwatch Bucks Limited was demerged from the charity on 4[th] May 2022.

For the year ended 31st March 2023 the Charity appointed a new Independent Examiner Azets. During their review, Azets identified that the accounting policy for income had not been correctly applied in prior years. The income, and consequent impact on net income/(expenditure) and on reserves have therefore been restated for the year to 31[st] March 2022.

The Charity has continued to operate effectively with a significant growth in income to £917,899 from £699,351 (as restated). This was primarily due to the Ukraine support service (£141,805, 2022: nil) and an increase in the grant for the NHS VSCE leadership programme (£129,015, 2022: £49,204 as restated).

Although our expenditure continued to be tightly controlled, spending on the new activities meant an increase in the year to £762,615 (2022: £610,688). The Ukraine support service was the main cause of the increase (£123,293) but included in this figure are £30k of costs incurred in moving from our offices in Monks Risborough following the end of the existing lease. We have moved into appropriately sized new offices in Weston Turville which will see some reduction in our future running costs.

Our Statement of Financial Activities (SOFA) for the year shows a net surplus of funds of £151,875 (2022: surplus £86,456 as restated). This reflected the multi-year contracts received for which spending will be in future years.

To understand our accounts better, it is important to separate unrestricted from restricted funds and these are presented in separate columns in the SOFA.

Comparing the restricted fund shows an increase in funds of £135,853 (2022: increase of £88,281 as restated). Details are shown in note 18. In addition, restricted funds made a higher contribution towards overheads (see note below). During the course of the year, we again received substantial grants for activities taking place next financial year.

Considering the unrestricted fund, there was an underlying net surplus of £38,610 (2022: underlying net surplus of £11,105 as restated). We have utilised £22,588 (2022: £12,930 as restated) of unrestricted funds to cover certain restricted activities where expenditure exceeded the agreed income.

Following the Transformation Programme staff and trustees have worked to improve our funding model. Previously, we had identified that, whilst income covered the direct costs of delivering charitable objectives, governance and support costs were not totally funded, leading to an unsustainable deficit. In 2019-20 we introduced a Full Cost Recovery model for budgeting and grant applications, and the effect of this can be seen in note 7 where the contribution to support costs is shown at £122,860 (2022: £100,619 as restated).

Having taken account of changes to the value of investments, the net movement to unrestricted funds £16,022 (2022: deficit £1,825 as restated). This is the first surplus following the Transformation Programme and is a key step in setting the charity on a firm financial footing.

12

Community Impact Bucks

Trustees’ Annual Report and Financial Statements

Investment performance

The investment portfolio generated income of £3,638 (2022: £999) during the year.

The value of the investment portfolio is £44,138 (2022: £47,547) as Government bonds are yet to recover the losses suffered in the market turmoil of September 2022.

Investment policy and objectives

The investment policy was reviewed and agreed by the trustees in November 2022.The charity seeks to make the best financial return within an acceptable level of risk for each category. A key objective was to adequately diversify both counterparties and investment vehicles. Currently all funds are held in Government Bonds. The Finance Committee monitors financial performance of these funds on a regular basis.

Reserves policy and review of the charity’s reserves

During the year the Trustees reviewed the existing reserves policy and concluded that it needed tightening up and quantifying. The revised policy is:

To hold sufficient unrestricted reserves to cover the estimated costs of an orderly closure of the Charity plus continue the existing operations for a period of at least 3 months and a maximum of 6 months. This would allow the charity to deliver its commitments for the period covered, whilst allowing for time to put in place alternative arrangements.

The charity has £160,122 (2022: £144,100 as restated) of unrestricted reserves which is enough to cover 2.8 months of operations. During the year the Board commenced a review of its source of funds in order to increase the unrestricted reserves. Although progress has been made, the process will continue until the unrestricted reserves are in the range specified by the policy. Movements in reserves during the year are set out in notes 17 and 18.

13

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Structure, Governance and Management

Governing Document

Community Impact Bucks is a Registered Charity and a Company Limited by Guarantee. Under the guidance of the Chair and appointed Trustees, it is governed by the Memorandum and Articles dated 12 February 1998, as amended on 23 March 1998 and 18 February 2010.

Subsidiary organisations

The Charity has two wholly owned subsidiaries:

Community Impact Bucks (Trading) Ltd is a Private Limited Company (Company Number 07691394).

Healthwatch Bucks Limited is a Company Limited by Guarantee (Company Number 08426201). The achievements of our subsidiary company Healthwatch Bucks are detailed in their Annual Report 2021-22 which can be found on their website: www.healthwatchbucks.co.uk . On 4th May 2022, Healthwatch Bucks ceased to be a subsidiary of the company following the appointment of additional guarantor members.

How the Charity makes decisions

The full Board of Trustees meets at least four times a year and is responsible for administering the Charity. A Finance Committee, comprising the Treasurer and two other Trustees, meets quarterly to monitor and keep under review the financial position and other resources. Other subcommittees and working groups meet periodically as needed, including a Governance Committee, a Funding Committee established in July 2022, and a Communications Committee established in August 2023.

Operational decisions are delegated to the Chief Executive and the Leadership Team. Both the Finance Committee and the Chief Executive have delegated decision-making on financial matters up to a certain level, as set out by an authorisation scoring system.

Appointment, induction and training of Trustees

Trustees are initially appointed for a three-year term and may be reappointed for a second three-year term. Candidates are evaluated by a selection of Trustees and the CEO, who make recommendations to the Board for the appointment of those considered to bring appropriate skills and experience. Suitable candidates observe at least one Board Meeting before being co-opted onto the Board at a subsequent meeting and ratified at the Annual General Meeting.

New trustees receive a comprehensive induction into the Charity’s key policies, strategy and business plan, accounts and budget, along with the Charity Governance Code and Charity Commission CC3 guidance ‘The Essential Trustee’. Board training needs are reviewed regularly and suitable training undertaken individually or collectively.

14

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Pay arrangements for key management personnel

A salary benchmarking exercise was undertaken as part of the recruitment of the new Chief Executive in 2018 to ensure the salary is in line with similar roles and responsibility-levels within the sector. Other Leadership Team roles were benchmarked as part of the restructure that took place in September 2020.

In October 2023 a former Chair of Community Impact Bucks, Michael Curth, was appointed to the position of Head of Programme Management, an employed role within the Leadership Team. Michael had resigned from his position as Chair the previous month. Although he was no longer a Trustee, the Board had due regard to the Charity Commission guidance CC-11 on Trustee Expenses and Payment, and its ‘duty of care’ set out in the Trustees Act 2000. The Board is confident that the decision to appoint Michael to the post was made in the best interests of the Charity, following a fair process.

Relationships with third parties

Community Impact Bucks is a member of NAVCA, the national membership body for local voluntary sector support and development organisations in England, and ACRE, the national membership body for Rural Community Councils. It is accredited by NAVCA as the Volunteer Centre for Buckinghamshire.

Community Impact Bucks (Trading) Ltd is a member of Cirican LLP, a rural consultancy partnership formed of ACRE Network members and associates. In 2019-20, the Charity made a loan of £5,000 to its subsidiary, Community Impact Bucks (Trading) Ltd. These funds were used to invest in Cirican LLP for furtherance of the benefit of the membership of the partnership. The Charity considers this investment as investment for future gain and will benefit from future income generated through the partnership.

The Charity collaborates with infrastructure organisations in neighbouring counties as part of the Collaborative Housing community-led housing hub, the VCS Emergencies Partnership, and the BOB VCSE Health Alliance. Within Buckinghamshire, we collaborate with charities and other bodies in a variety of ways including as part of the VCSE Partnership Board.

Reference and Administrative Details

Registered Charity number 1070267 Company Limited by Guarantee number 3508718

Registered Office and principal address: Calibre Audio Library, New Road, Weston Turville, Aylesbury HP22 5XQ.

Independent Examiner

Azets, Suites B & D, Burnham Yard, Beaconsfield, Bucks, HP9 2JH

Bankers

Lloyds TSB Market Square, Aylesbury, Bucks HP20 1TD.

CCLA Investment Management Ltd (COIF), Senator House, 85 Queen Victoria Street, London EC4 4ET. Epworth Investment, 9 Bonhill Street, London, EC2A 4PE.

15

Community Impact Bucks

Trustees’ Annual Report and Financial Statements

Trustees/Directors

M Schindler (resigned 30 March 2022, re-appointed 16 February 2023) (Vice-Chair from 21 June 2023, Chair from 22 September 2023)

M Curth (appointed 2 April 2020, Chair from 24 November 2021, resigned 13 September 2023) N A F Palmer (retired 28 November 2022) (Treasurer & Vice-Chair to 28 November 2022)

K Satterford (resigned 16 May 2023) (Vice-Chair to 16 May 2023)

L Davies (appointed 1 February 2017, retired 14 November 2023) C Heap (appointed 20 September 2016, retired 28 November 2022) O Hughes (appointed 24 May 2022) B Knighton (appointed 24 May 2022)

L O’Riordan (appointed 24 May 2022)

R Payne (appointed 24 May 2022, resigned 08 September 2023) D Pinkney (appointed 28 July 2021) M Scott (appointed 24 May 2022) C Sills (appointed 24 May 2022) P Tichbon (appointed 2 April 2020, resigned 30 October 2023)

Leadership Team

Chief Executive: K Higginson

Head of VCSE & Community Development: D Game (resigned 30 January 2023), H Archer (appointed 16 January 2023)

Head of Communications: R Fisher

Head of Programme Management K Komolafe (resigned 30 September 2023), M Curth (appointed 16 October 2023)

Head of Finance & Operations: D Quinn

16

Community Impact Bucks Trustees, Annual Report and Financial Statements Trustees. Responslbilities in Relation to the Financial Statements The Trustee5, who are atso directors of the charitable company Ifor ihe purposes of company lawl. are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with applicable law and the Flnanclal Reporting Standard in the UK IFRS 1021, the Charlties SORP 2019. Company law requires the Trustees to prepare financial statements for each financial year which glve a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing the financlal statements. the Trustees are required to: select sultable accountlng polkles and then appty them conslstentlv. observe the methods and principles in the Charitie5 SORP, make judgements and estimates that are reasonable and pnjdent. state whether appllcable accounting standards have been followed, subject to any materlal departures disclosed and explained in the financial statements. prepare the financial stalements on the going concern ba515 unle55 it is inappropriate to presume that the charity will continue in business. The Trustees are responsSble for keeplng proper accountlng records that disclose with reasonable accuracy at any tlme the financial posttion of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 21J)6. They are also ￿5￿)nSible for safeguarding the assets of the charity and the group and hence for takln8 reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are ￿SponSible for the maintenance and inte8rrty of the corporate and financial infom)ation Included on the charitable coMpan￿S websrie. Legislation in the United Kingdom 8overnlng the preparation and dissemination of financial statements may differ from legislatlon In otherlurlsdictions. Statement as to dlxlosure to our Independent examlner In so far as the Trustees are aware ai the time of approYin8 our Trustees, annual report: there Is no relevant information, bein8 information needed by the Independent examiner in connection with preparin8 their report. of which the chartiy's independent examiner is unaware- and the Trustees have taken all steps that they ought to have taken to make themselves aware of anv information relevant for the independent examination and to establish that the independent examiner is aware of that information. By order of the Board of Trustees Murray Scott Treasurer, Community Impact Bucks Oate: 14 November 2023 17

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Independent Examiners Report to the Members and the Trustees of Community Impact Bucks

I report to the trustees on my examination of the financial statements of Community Impact Bucks (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement - matter of concern identified

I have completed my examination. I have identified a matter of concern in my report surrounding income recognition in the charity.

Completeness of income testing highlighted that the charity was not recognising grant income in accordance with the Charity SORP. A full review of income has been completed, and necessary adjustments have been made to the prior year, as disclosed in the Prior Year Adjustment note.

I confirm that no other matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Christopher Nisbet FCA Azets Audit Services Suites B&D

18

Community Impact Bucks Trustees’ Annual Report and Financial Statements

Burnham Yard Beaconsfield Bucks HP9 2JH

24/11/2023 Date…………………….

19

Community Impact Bucks Statement of Financial Activities For the year ended 31 March 2023

As re-stated As re-stated As re-stated
Notes Un-
restricted
Funds
2023
£
Restricted
Funds
2023
£
Total
2023
£		 Un-
restricted
Funds
2022
£
Restricted
Funds
2022
£
Total
2022
£
Income
Donations and legacies 2 9,624 3,400 13,024 7,907 1,000 8,907
Charitable activities 3 322,015 579,222 901,237 262,380 427,065 689,445
Investments 5 3,638 - 3,638 999 - 999
Other
Total Income 335,277 582,622 917,899 271,286 428,065 699,351
Expenditure on:
Charitable activities 6 293,258 469,357 762,615 257,974 352,714 610,688
Total Expenditure 293,258 469,357 762,615 257,974 352,714 610,688
Net(expenditure)/income 8 42,019 113,265 155,284 13,312 75,351 88,663
Transfers between Funds (22,588) 22,588 - (12,930) 12,930 -
Other recognisedgains/(losses) - - - - - -
Net (losses) /gains on
investments		 13 (3,409) - (3,409) (2,207) - (2,207)
Net Movement in Funds 16,022 135,853 151,875 (1,825) 88,281 86,456
Reconciliation of Funds:
Total funds brought forward 144,100 122,655 266,755 145,925 34,374 180,299
Total funds carried forward 160,122 258,508 418,630 144,100 122,655 266,755

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing operations.

The notes on pages 24 to 35 form part of these accounts.

20

Community Impact Bucks Balance sheet

For the year ended 31 March 2023

Community Impact Bucks
Balance sheet
For the year ended 31 March 2023
As re-stated
Notes 2023 2022
£ £
Fixed assets
Tangible assets 12 - 1,368
Investments 13 44,138 47,547
Total Fixed Assets 44,138 48,915
Debtors 14 147,084 101,128
Cash at bank and in hand 305,587 229,729
Total Current Assets 452,671 330,857
Creditors: Amounts falling due within one year 15 78,178 113,017
Net Current Assets 374,493 217,840
Total Assets less Current Liabilities 418,631 266,755
Creditors: Amounts falling due after more than one year
Provisions for liabilities ~~-~~ ~~-~~
Total Net Assets 418,631 266,755
The Funds of the Charity
Unrestricted 17 160,122 144,100
Restricted 18 258,508 122,655
Total Charity Funds 418,630 266,755

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the Board of Trustees on 14 November 2023 and signed on their behalf by:

Michael Schindler Chairman

Murray Scott Treasurer

Company Limited by Guarantee No. 3508718 Registered Charity No. 1070267

The notes on pages 23 to 34 form part of these accounts.

21

Community Impact Bucks

Statement of cashflows

For the year ended 31 March 2023

Community Impact Bucks
Statement of cashflows
For the year ended 31 March 2023		 Community Impact Bucks
Statement of cashflows
For the year ended 31 March 2023		 Community Impact Bucks
Statement of cashflows
For the year ended 31 March 2023		 Community Impact Bucks
Statement of cashflows
For the year ended 31 March 2023
As re-stated
Notes 2023
£		 2022
£
Cash used in operatingactivities 22 72,220 (9,794)
Cash flows from investingactivities
Dividends,interest and rents from investments 3,638 999
Proceeds from the sale of equipment - 384
Proceeds from sale of investments - -
Purchases ofproperty, plant & equipment - (2,238)
Net cashprovided by (used in) investing activities 3,638 (10,649)
Cash flows from financingactivities
Net cashprovided by (used in) financing activities - -
~~Change in cash and cash equivalents in the reporting period~~ 75,858 (10,649)
Cash and cash equivalents at the beginningof the reporting period 229,729 240,378
~~Cash and cash equivalents at the end of the reporting period~~ 305,587 229,729

22

Accounting Policies For the year ended 31 March 2023

Community Impact Bucks

Basis of preparation

The financial statements of Community Impact Bucks for the year ended 31 March 2023 are prepared in accordance with the Financial Reporting Standard in the UK (FRS 102), the Charities SORP 2015 (“FRS 102”) and the Companies Act 2006.

Community Impact Bucks meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy note(s).

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in

Preparation of the accounts on a going concern basis

The trustees are of the view that the measures taken to secure existing and new income streams, and the ongoing monitoring of costs means the charity is a going concern.

Income

Income, including income from revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably

Donated Services and Facilities

Donated professional services and donated facilities are recognised as income when the charity has control of them, 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 that 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

Grants receivable

Grants for the purchase of fixed assets are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

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.

Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are grants, donations or other income which the grantor or donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

23

Accounting Policies (continued) For the year ended 31 March 2023

Community Impact Bucks

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 reliably measured. Expenditure is classified under the following activity headings:

Allocation of Support Costs

Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities.

Operating Leases

The charity classifies the lease of printing and telecommunication equipment as operating leases. Rental charges are charged on a straight-line basis over the term of the lease.

Tangible Fixed Assets

Individual assets costing £1,000 or more are capitalised at cost and depreciated over their estimated useful economic lives on a straight-line basis as follows:

Fixtures and fittings - over their estimated useful life or, if shorter, the remaining term of the lease Computer and office equipment - 33% straight line

Investments

Investments in shares and common investment funds are stated at fair value.

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.

Cash at bank and cash 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.

Creditors and Provisions p

p g y p g g p probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The charity 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, fair value or amortised cost using the effective interest method.

Pensions

auto-enrolment. Employees joining the scheme contract directly with the company. The charity makes a matching contribution of up to 5% of salary to this pension scheme and acts as agent collecting and paying over employee contributions. The charity’s contributions are allocated to unrestricted and restricted funds on the same basis as other employee related costs.

24

Community Impact Bucks Notes to the financial statements For the year ended 31 March 2023

1 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £10.

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

2 Donations and Legacies

Donations and Legacies Donations and Legacies Donations and Legacies Donations and Legacies
As re-stated
Un-
restricted
2023
£		 Restricted
2023
£		 Total
2023
£		 Un-
restricted
2022
£		 Restricted
2022
£		 Total
2022
£
Subscriptions 5,122 - 5,122 4,415 - 4,415
Sundry small donations from individuals 4,502 - 4,502 3,492 - 3,492
Donations from foundations - 3,400 3,400 1,000 1,000
From Trading Company - - - - - -
9,624 3,400 13,024 7,907 1,000 8,907

3 Income from charitable activities

Income from charitable activities
As re-stated
Un-
restricted
2023
£		 Restricted
2023
£		 Total
2023
£		 Un-
restricted
2022
£		 Restricted
2022
£		 Total
2022
£
Grants from Government 39,000 - 39,000 40,000 - 40,000
Grants and contracts from local
authorities, including parish councils		 234,705 364,064 598,769 192,245 253,862 446,107
Grants from other sources 38,296 214,866 253,162 1,500 173,203 174,703
Total Grants
Fees from events and training		 312,001 578,930 890,931 233,745 427,065 660,810
1,433 292 1,725 2,435 - 2,435
Fees from administrative services
provided to others		 6,381 - 6,381 26,000 - 26,000
Other fees from servicesprovided - - - 200 - 200
Sponsorship 2,200 - 2,200 - - -
322,015 579,222 901,237 262,380 427,065 689,445
Included within income are the following government grants received in the year:
As re-stated		 Included within income are the following government grants received in the year:
As re-stated		 Included within income are the following government grants received in the year:
As re-stated
2023
£		 2022
£
DEFRAgrant for deliveringsupport to the rural community 39,000
40,000
BC agreement for the provision of voluntary sector support and development services,
in line with the charity's objectives		 187,230
187,230
BCgrant to support Ukraine CommunityCapacityInfrastructure 138,405
-
BCgrant for thegardeningbefriending project 50,000
25,000
BCgrant for a community growingand cookery project 6,887
6,747
BCgrant for the volunteer matchingservice 32,157
46,396
BC - CommunityTransport Hub 42,460
44,508
BC - Groundwater Resilience and CommunityEngagement 5,015
5,015
BCgrant for Countywide HandyHelpers 136,615
111,211
BC grant for the pub lunch club project ~~-~~ ~~20,000~~

There are balances included in deferred income relating to grants received from BC amounting to £23,033 (2022:£15,603). Details are set out in note 17.

25

Notes to the financial statements (continued) For the year ended 31 March 2023

Community Impact Bucks

4 Wholly owned subsidiaries

The charity has one wholly owned subsidiary, which is not consolidated in these accounts.

Community Impact Bucks (Trading) Limited is incorporated in the United Kingdom (company number 07691394) and operates a number of trading activities that fall outside of the charity’s purposes. The company is a member of Cirican LLP, a commercial consultancy partnership led by ACRE, the purpose of which is to provide consultancy focused on rural issues. The principal activity of the company in the year under review was its membership of Cirican LLP.

Healthwatch Bucks Limited was a subsidiary of the company at 31st March 2022. It is incorporated in the United Kingdom (company number 08426201) and operates the statutory healthwatch service under contract. In 2022, Community Impact Bucks provided (paid for) support services to Healthwatch Bucks under a Memorandum of Understanding.

On 4th May 2022, Healthwatch Bucks ceased to be a subsidiary of the company following the appointment of additional guarantor members.

Healthwatch Bucks Ltd Healthwatch Bucks Ltd Community Impact Bucks
(Trading)Ltd		 Community Impact Bucks
(Trading)Ltd
2023 2022 2023 2022
£ £ £ £
Income - 294,378 - 10
Cost of sales and administration costs - - - 727
Provision of statutoryHealthwatch services - 294,381 - -
Interest receivable - 3 - -
Taxation - - - 54
Net Profit - - - (771)
Amountgift aided to the charity
Retained in subsidiary - - - -
The assets and liabilities of the subsidiarywere:
Investments - - 3,000 3,000
Current assets - 164,766 1,428 1,878
Current liabilities - 164,766 5,147 5,513
Total net assets - - (719) (635)
Aggregate share capital and reserves - - (719) (635)

26

Community Impact Bucks

Notes to the financial statements (continued) For the year ended 31 March 2023

5
6		 Investment Income Investment Income Investment Income Investment Income As re-stated As re-stated As re-stated
Un-restricted
2023
£		 Restricted
2023
£		 Total
2023
£		 ~~Un-~~
restricted
2022
£		 Restricted
2022
£		 Total
2022
£
Interest income 52 - 52 54 - 54
Investment income 3,586 - 3,586 945 - 945
Total income from investments
3,638		 - 3,638 999 - 999
Analysis of expenditure on charitable activities As re-stated
Un-restricted
2023
£		 Restricted
2023
£		 Total
2023
£		 Un-
restricted
2022
£		 Restricted
2022
£		 Total
2022
£
Salaries and wages 182,025 298,182 480,207 150,013 215,932 365,945
Other staff related expenses 3,780 4,188 7,968 354 4,172 4,526
Payments for services - - - - - -
Vehicle and equipment costs 389 20,977 21,366 725 18,631 19,356
Subscriptions to other organisations - - - - - -
Otherproject related costs 2,706 18,660 21,366 9,052 976 10,028
IT equipment, website development and
other software costs		 10,680 684 11,364 4,916 3,741 8,657
Conferences,events and training 369 - 369 - - -
Marketingand communication 49 500 549 65 383 448
Other costs 828 3,306 4,134 - 8,260 8,260
~~Governance and support costs (note 8)~~ 92,432 122,860 215,292 92,849 100,619 193,468
293,258 469,357 762,615 257,974 352,714 610,688

27

Notes to the financial statements (continued) For the year ended 31 March 2023

Community Impact Bucks

7 Analysis of governance and support costs

Governance and support costs are allocated across activities on a total cost recovery basis.

As re-stated As re-stated As re-stated As re-stated As re-stated As re-stated As re-stated
Un-
restricted
2023
£		 Restricted
2023
£		 Total
2023
£		 Un-
restricted
2022
£		 Restricted
2022
£		 Total
2022
£
Salaries and wages 133,727 - 133,727 122,266 - 122,266
Recruitment 640 - 640 2,000 - 2,000
Staff and volunteer expenses 4,246 - 4,246 1,221 - 1,221
Rent,heat and light 14,564 - 14,564 13,452 - 13,452
Otherpremises costs 12,132 - 12,132 6,005 - 6,005
IT support,software and hardware 20,479 - 20,479 24,272 - 24,272
Telephone and communications 10,547 - 10,547 11,612 - 11,612
Other office costs 9,661 - 9,661 1,193 - 1,193
Insurance 2,058 - 2,058 4,923 - 4,923
Audit and othergovernance costs 7,238 - 7,238 6,524 - 6,524
Transfer to restricted funds (122,860) 122,860 - (100,619) 100,619 -
92,432 122,860 215,292 92,849 100,619 193,468
Net (expenditure) / income for the year
As
re-stated		 Net (expenditure) / income for the year
As
re-stated		 Net (expenditure) / income for the year
As
re-stated
This is stated after charging: 2023
£		 2022
£
Independent Examiner's fees 3,250 5,000
Operatingleases - equipment 14,469 4,300
Depreciation 1,368 870

8 Net (expenditure) / income for the year

9 Analysis of staff costs

Analysis of staff costs Analysis of staff costs Analysis of staff costs
As
re-stated
2023
£		 2022
£
Salaries and wages 558,334 438,790
Social securitycosts 37,770 34,101
Pension costs 17,830 15,320
Staff redundancy costs - -
613,934 488,211

28

Community Impact Bucks Notes to the financial statements (continued) For the year ended 31 March 2023

10 Staff costs, trustee remuneration and expenses and the cost of key management personnel

No employees had employee benefits in excess of £60,000 (2022: nil).

The charity trustees were neither paid nor received any other benefits from employment with the charity or its subsidiaries in the year (2022: nil). No expenses were paid to trustees in the year (2022: nil).

The key management personnel of the charity comprises the trustees, the Chief Executive, the Head of VCSE and Community Development, the Head of Finance and Operations, the Head of Programme Management and the Head of Communications. The total employee benefits of the key management personnel of the charity were £177,093 (2022: £176,307).

The company has a pension scheme with Aviva in which employees may enrol if they wish. The company matches employees’ contributions to a maximum of 5% of salary. 13 employees were part of the scheme during the financial year. The scheme is a defined contribution scheme and the contributions are charged to the Statement of Financial Activities. During the year a total of £17,830 (2022: £15,546) was paid as employer contributions. Pension costs are allocated to activities in proportion to the related staffing costs incurred.

11 Staff Numbers

The average monthly number of staff employed full time and part time by the charity during the financial year was as follows:

2023 2022
Charitable 12.2 10.2
Administration 3.5 3.5
15.7 13.7

In the year ending 31st March 2023, termination payments totalling £5,110 were paid in respect of staff leaving employment. The full cost was expensed in the period.

29

Community Impact Bucks

Notes to the financial statements (continued) For the year ended 31 March 2023

12 Tangible fixed assets

Fixtures and
Fittings
Vehicles &
machinery
Total
£ £ £
Cost
At 1 April 2022 2,238 - 2,238
Additions - - -
Disposals (2,238) - (2,238)
At 31 March 2023 - - -
Depreciation
At 1 April 2022 870 - 870
Adjustment for disposals (2,238) - (2,238)
Charge for the year 1,368 1,368
At 31 March 2023 - - -
Net book value
31 March 2023 - - -
31 March 2022 1,368 - 1,368

13 Investments

Investments Investments Investments Investments
2023
2022
£
£
Investment in Common Investment Funds
44,038
47,447
Investments were made in three common investment funds in line with the policy agreed in July 2014.
The investment policy was reviewed inNovember 2022and funds will be re-invested as necessary in
accordance with the currentpolicy.
Year ended 31 March
2023
2022
£
£
Carrying value at beginning ofyear 47,447 49,654
Additions duringtheyear at cost - -
Less: disposalproceeds duringtheyear - -
Net (loss)/gain on revaluation (3,409) (2,207)
Carrying value (market value) at end of year 44,038 47,447
2023 2022
£ £
Investment in Common Investment Funds 44,038 47,447
Investment in Community Impact Bucks
(Trading) Limited		 100 100
Health Watch Bucks Holding A/C
Carrying value (market value) at end of year 44,138 47,547

30

Community Impact Bucks

Notes to the financial statements (continued) For the year ended 31 March 2023

14
15
16		 Debtors
As re-stated		 Debtors
As re-stated		 Debtors
As re-stated
2023 2022
£ £
CommunityImpact Bucks(Trading)Limited 5,526 5,513
Healthwatch Bucks Limited 3 22,057
Trade debtors 47,964 33,000
Prepayments and accrued income 93,591 40,558
Other debtors - -
147,084 101,128
Creditors: Amounts falling due within one year
As re-stated
2023
£		 2022
£
Trade creditors 16,533 8,617
Accrued expenses 12,562 6,464
VAT 12,167 30,852
Other creditors 13,883 18,054
Contract income received in advance (note 17) 23,033 49,030
78,178 113,017
Deferred income analysis
As re-stated
2023
£		 2022
£
Buckinghamshire Council agreement for the provision of voluntary
sector support and development services		 15,603 15,603
Buckinghamshire Council - othergrants 6,845 -
Buckinghamshire, Oxfordshire & Berkshire West (BOB) Integrated Care
Board (ICB). Grant to support the BOB VCSE Health Alliance		 33,296
Village Hall fees 585 131
23,033 49,030

Income received within the year and deferred refers to projects/implementation that as of the year end had not completed.

31

Community Impact Bucks Notes to the financial statements (continued) For the year ended 31 March 2023

17 Unrestricted Funds (General and Designated)

As re-stated As re-stated
Balance at
1 April
2022
£		 Movement in resources Balance at
31 March
2023
£
Incoming
£		 Transfers
£		 Outgoing
£
~~Unrestricted reserves / General Fund~~ 56,175 335,277 61,928 (293,258) 160,122
Business Development Reserve 25,185 (25,185) -
IT and Equipment Reserve 5,644 (5,644) -
SustainabilityReserve 59,649 (59,649) -
Investment Revaluation Reserve (2,553) 5,962 (3,409) -
Total Designated Funds 87,925 - (84,516) (3,409) -
~~Total Unrestricted Funds (General and~~
Designated)		 144,100 335,277 (22,588) (296,667) 160,122
As re-stated
Balance at
1 April
2021
£		 Movement in resources Balance at
31 March
2022
£
Incoming
£		 Transfers
£		 Outgoing
£
~~Unrestricted reserves / General Fund~~ 49,943 271,286 (7,080) (257,974) 56,175
Business Development Reserve 31,035 - (5,850) - 25,185
IT and Equipment Reserve 5,644 - - - 5,644
SustainabilityReserve 59,649 - - 59,649
Investment Revaluation Reserve (346) - (2,207) (2,553)
Total Designated Funds 95,982 - (5,850) (2,207) 87,925
~~Total Unrestricted Funds (General and~~
Designated)		 145,925 271,286 (12,930) (260,181) 144,100

The trustees have undertaken a review of the charity's reserves and decided that for the time being, no reserves are required to be designated for specific purposes.

32

Community Impact Bucks Notes to the financial statements (continued) For the year ended 31 March 2023

18 Restricted Funds

Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds Restricted Funds
As re-stated
1. NHS VCSE
Leadership
programme

2. Ukraine
Refugee
support		 3. Volunteer
Matching
Service		 4. Digital workshop
for youth -
Rothschild

5. Flood
resilience
6. Community
Transport
7. Handy
Helpers		 8. Lunch Clubs 9. Gardening Communities &
Projects
Total
£ £ £ £ £ £ £ £ £ £ £
Total funds b/fwd 1 April 2021 - 13,954 - 5,000 860 9,560 - 5,000 - 34,374
Income - Charitable activities -
Grants from local authorities - 46,396 - 44,508 111,211 20,000 31,747 - 253,862
Other grants & contributions 49,204 - 51,500 - - - 30,000 42,499 1,000 174,203
Total income 49,204 46,396 51,500 - 44,508 111,211 50,000 74,246 1,000 428,065
Expenditure on: 0
Charitable activities 47,754 45,554 1,853 5,000 37,223 112,507 30,443 71,380 1,000 352,714
Net (expenditure)/income 1,450 842 49,647 - 7,285 (1,296) 19,557 2,866 - 80,351
Transfers from unrestricted funds 353 - 10,443 2,134 12,930
Net movement in funds 1,450 842 50,000 - 7,285 (1,296) 30,000 5,000 - 93,281
Total funds c/fwd 31 March 2022 1,450 14,796 50,000 - 8,145 8,264 30,000 10,000 - 122,655
As re-stated
Total funds b/fwd 1 April 2022 1,450 14,796 50,000 - 8,145 8,264 30,000 10,000 - 122,655
Income - Charitable activities
Grants from local authorities 138,405 32,157 - 136,615 - 56,887 364,064
Other grants & contributions 129,015 3,400 20,850 - 20,000 45,293 218,558
Total income 129,015 141,805 53,007 - - - 136,615 20,000 102,180 - 582,622
Expenditure on: 0
Charitable activities 41,329 123,293 59,005 14,795 - 8,145 134,741 27,278 60,770 469,357
Net(expenditure)/income 87,686 18,512 (5,998) (14,795) - (8,145) 1,874 (7,278) 41,410 - 113,265
Transfers from unrestricted funds (7,332) 10,000 - 19,920 22,588
Net movement in funds 80,354 18,512 4,002 (14,795) - (8,145) 1,874 (7,278) 61,330 - 135,853
Total funds c/fwd 31 March 2023 81,804 18,512 18,798 35,205 - - 10,138 22,722 71,330 - 258,508

The balances carried forward on the Restricted Funds relate to funds held, including funding paid in advance, to deliver specific projects. Balances carried forward on these project funds will be spent in the next financial year. Transfers are where funds have been transferred between unrestricted projects by way of a contribution to a project.

  1. The charity coordinates the BOB VCSE Health Alliance, a network of voluntary, community and social enterprise (VCSE) organisations, to enable collaboration and integration in the planning, design and delivery of health and care for the benefit of patients and communities in the Buckinghamshire, Oxfordshire, and Berkshire West (BOB) region.

  2. Buckinghamshire Council has provided funding to support community action that enables Ukrainian Refugees to integrate and thrive in Buckinghamshire

  3. The Buckinghamshire Volunteer Matching Service matches registered volunteers to roles where they are most needed in the county. Funding and support has been provided by Buckinghamshire Council and independent funders.

  4. Rothschild Foundation Covid-19 Recovery Fund: funding to support Community Impact Bucks’ organisational development, including delivering research into the needs of rural communities in Bucks, investment in equity and inclusion , staff training, digital capacity, and environmental sustainability, resulting in additional capacity to support the VCSE sector.

  5. Flood resilience: supported the development of a community engagement strategy for a major groundwater flooding initiative, bringing local knowledge and working with local charities and community groups to obtain intelligence and insight. 6. The Community Transport project, funded by Buckinghamshire Council, provides bespoke support and advice to community transport schemes, and via a Transport Hub helpline, provides Buckinghamshire residents and their carers with information, advice and signposting to community transport providers in Bucks.

  6. The Handy Helpers service, through funding from Buckinghamshire Council, supports vulnerable adults living in Buckinghamshire with internal and external maintenance tasks, preventative measures and practical tasks in and around the home so as to reduce accidents and enable people to continue living at home for longer.

  7. The Pub Lunch Project provides support to set up and maintain volunteer run monthly Pub Lunch Clubs to support residents over 65 across rural parts of the county. Pub Lunch Clubs provide social opportunities and an informal network with opportunity to express concerns and connect with others, which can support residents’ mental health and wellbeing, reducing isolation and loneliness.

  8. The Gardening and Wellbeing project supports low-income, socially isolated/lonely, elderly & disabled residents with gardening assistance and provides support/guidance with social and welfare matters.

33

Notes to the financial statements (continued) For the year ended 31 March 2023

Community Impact Bucks

19 Analysis of net assets between Restricted and Unrestricted Funds

Unrestricted
Funds		 Restricted
Funds		 Total
£ £ £
Investments 44,138 44,138
Fixed assets - -
Debtors 62,084 85,000 147,084
Cash and bank 132,079 173,508 305,587
Creditors (78,178) (78,178)
Provision for liabilities - -
Balance at 31 March 2023 160,123 258,508 418,631
As re-stated
Unrestricted
Funds		 Restricted
Funds		 Total
£ £ £
Investments 47,547 0 47,547
Fixed assets 1,368 - 1,368
Debtors 71,128 30,000 101,128
Cash and bank 137,074 92,655 229,729
Creditors (113,017) (113,017)
Provision for liabilities - - -
Balance at 31 March 2022 144,100 122,655 266,755

20 Commitments under operating leases

The charity was committed to making the following payments under non-cancellable leases as follows:

follows:
2023
£		 2022
£
Premises
Due in one year 6,400 6,000
Total 6,400 6,000
Plant and Equipment
Due in oneyear 1,957 4,293
Due in two to five years 1,632 -
Total 3,589 4,293

21 Related Party Transactions

For companies within the Community Impact Bucks group, the charity has taken advantage of the exemptions within FRS 102 relating to the disclosures of related party transactions within groups of companies.

Transactions with key management personnel of the charity and the group have been disclosed within note 11.

34

Community Impact Bucks

Notes to the financial statements (continued) For the year ended 31 March 2023

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

Reconciliation of net movement in funds to net cash flow from operating activities Reconciliation of net movement in funds to net cash flow from operating activities Reconciliation of net movement in funds to net cash flow from operating activities
As re-stated
2023
£		 2022
£
Net movement in funds 151,875 86,456
Depreciation charge 1,368 870
Proceeds from the sale of equipment - (384)
Interest income shown in investingactivities (3,638) (999)
Net losses/ (gains)on investments 3,409 2,207
Decrease/ (increase)in debtors (45,955) (4,951)
Increase/ (decrease)in creditors (34,839) (91,451)
Increase/ (decrease)inprovisions - (1,542)
~~Net cash used in operating activities~~ 72,220 (9,794)

The net debt is made up entirely by the cash balance outlined in the Statement of Cash Flows, and all the movements in the year were cash flow changes.

23 Prior Period Adjustment

The accounts have been restated to correct the income for the year ended 31 March 2022, to ensure income was recognised in accordance with the Charity SORP.

The change has resulted in an increase in Income and therefore, 'Net Movement in Funds' of £82,278, as follows:

The change has resulted in an increase in Income and therefore, 'Net Movement in Funds'
follows:		 of £82,278, as
Increase in accrued income
Decrease in deferred income		 £
30,000.00
52,278.00
82,278.00

35