## **COMMUNITY COUNCIL OF DEVON**
## **OPERATING AS**
## **DEVON COMMUNITIES TOGETHER**
**TRUSTEES’ REPORT AND GROUP FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31[st ] MARCH 2021**
**Charity Registration Number: 1074047 Company Registration Number: 03694095 (England and Wales)**
COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2021
## **Contents**
|Trustees’ Report|1 - 14|
|---|---|
|Statement of Trustees’ Responsibilities|15|
|Independent Auditor’s Report|16 - 18|
|Group Statement of Financial Activities|19|
|Balance Sheets|20|
|Group Statement of Cashflows|21|
|Notes to the Group Accounts|22 - 40|
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
## **OBJECTIVES AND ACTIVITIES**
The objects of the Community Council of Devon (CCD), operating as Devon Communities Together (DCT), as stated in our memorandum and articles of association are:
- the promotion of any charitable purpose for the benefit of the community in the administrative County of Devon and the South West Region of England (Devon, Torbay, Plymouth, Cornwall, Dorset, Poole, Bournemouth, Somerset, North Somerset, Bath & North East Somerset, Bristol, South Gloucestershire, Gloucestershire, Wiltshire and Swindon) where appropriate
- the advancement of education and culture, the protection of health, the relief of poverty, distress and sickness in the above area, and
- the giving of assistance and the co-ordination of all statutory and other authorities and voluntary organisations engaged in any of the purposes set out above, by bringing the same together as Members of the Council and the provision of agency services for such authorities or organisations.
## **Strategic Plan 2020-25**
The Strategic Plan was refreshed and streamlined in May 2020 by Senior Management and members of the Board of Trustees. Key priorities continue to include:
- building support and training for community groups and organisations to strengthen community capacity
- support to rural businesses and social enterprises
- creation of employment and skills training opportunities
- rural housing enabling
- working together with communities on community resilience issues, and
- tackling rural social isolation and being recognised as having a positive impact on health and wellbeing through strategic engagement with health and social care services.
In addition, we have adopted an additional key aim this year and have begun working with rural communities on environmental sustainability and decarbonisation. The Senior Management Team and Board of Trustees plan to further review and update the Strategic Plan in Autumn 2021.
This pandemic year has brought many challenges, but also provided an opportunity to reflect on the future direction of the organisation. We have reviewed our vision, mission and values which are considered still fit for purpose. This Strategic Plan provides the framework for our activities and informs our business development plans and Integrated Marketing Strategy. All of these feed in to our overarching organisational work programme and the different work programmes and targets of the staff team. Our Theory of Change Social Impact Framework enables us to monitor the effectiveness of our service delivery. Recovery from the pandemic will be a key issue for rural services and may last several years. DCT continues to be well placed to support communities through the recovery phase and is working alongside the public sector, the Voluntary, Community and Social Enterprise (VCSE) sector and communities to help, support, inform, identify and deliver solutions to whatever challenges they face.
## **Vision and Mission**
Our vision is of dynamic communities shaping their own futures.
Our mission is to inspire communities to be thriving, resilient and inclusive.
Our work is focused on five social aims. These are to ensure communities:
- have increased capability, skills and confidence in addressing local issues
- become more resourceful and resilient
- are economically stronger
- are healthier, more vibrant and inclusive, with improved wellbeing, and
- are supported to develop strategies to protect and regenerate their natural environment
We recognise that the range of our work can be confusing, and aim to simplify this by categorising our activities into three strands:
- advice, support and training
- networks, and
- services and trading
1
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
The values by which we work are:
- collaboration and inclusion
- integrity
- professionalism
- good communication, and
- initiative and resourcefulness
In supporting people and communities, we are committed to:
- actively promoting the economy of Devon by supporting Community-owned, Micro and SME businesses and through the creation of employment and skills training opportunities
- continuing to have a positive impact on the health and wellbeing of communities including engagement at a strategic level with the health, social care and well-being agendas
- encouraging volunteering to enable community wellbeing, resilience and capacity-building, and
- strengthening our intelligence gathering through investing in our networks and other systems, enabling us to share our evidence with other key agencies and inform strategic decision-making processes.
## **How our activities deliver public benefit**
We have been supporting Devon’s communities for 60 years. All our charitable activities focus on our vision of dynamic communities shaping their own futures. The work that we undertake furthers our charitable purposes and in doing so the Trustees have paid special regard to the Charity Commission statement on public benefit.
## **Statement on Grant Making Activities**
We have historically operated a number of grant giving programmes to further our charitable objectives and our mission to ‘help communities help themselves’. During 2020/21, we managed the Devon Community Resilience Forum, allocating grants to community organisations to help alleviate the potential impact of flooding and other emergencies. Devon County Council and the Environment Agency, with DCT operating as the grant giver and manager, provide the funding for the grant programme. During the year grants totalling £11,054 were made to local Resilience Groups, as detailed in the note 10a of the financial statements.
## **SIGNIFICANT ACHIEVEMENTS 2020/21**
DCT’s Strategic Plan 2020-25 has provided a clear focus for our direction and activities during the year.
The charity has very successfully navigated two key leadership changes. Following the retirement of our previous Chief Executive, Elaine Cook, in May 2020, Nora Corkery was appointed as Acting Chief Executive in May 2020, and in December Nora was confirmed as Chief Executive.
At our Annual General Meeting in November 2020, Nigel Arnold retired as Chair of the Board of Trustees; he was succeeded by Nicola Gurr.
Despite the significant operational challenges posed by the pandemic and subsequent lockdowns and social restrictions, during 2020/21, DCT successfully secured over £705,500 in funding. This included grants for Covid-19 community emergency response and recovery activities, with funding for delivery that will continue into future years. We ended the year with a healthy pipeline of potential funding and revenue opportunities.
Funding revenue secured this year has included:
- Princes Countryside Fund Covid-19 Emergency Response Online Resources Grant
- Devon County Council Covid-19 Communities Emergency Response & Recovery Grant Funding 2020/21
- Sovereign Housing Association Community Development Partnership Funding
- South West Property Flood Resilience Pathfinder Programme
- National Association for Voluntary and Community Action (NAVCA) Voluntary and Community Sector Emergencies Partnership (VCSEP) Local Intelligence Network Local Infrastructure Organisation Funding
- Devon Rural Housing Partnership (DRHP) Community Housing Hub remodelled service
- Experience Works Devon Enterprise Support & Inclusive Employment Practices Support Programme
2
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
- Fuel Poverty Information & Advice Service through the Big Energy Savings Network
- Totnes Town Council High Street Community Consultation Funding
- National Lottery Coronavirus Community Support Fund (Devon Highlights Programme Covid-19 Response extension)
- Devon Maternity Voices Partnership Hosting and Support Contract renewal
- Devon County Council Funded “Listening Ear” Covid-19 Recovery Business Support Service
- North Devon Hospitality Sector Covid-19 Impact Evaluation funding
- Team Devon VCSE Covid-19 Recovery Task & Finish Group Work Stream Lead funding
- Rothamsted Institute funding to support a series of Ruby Country Net Zero Beef Farming Forum Online Discussions
As of March 2021, the DCT membership stood at 284 members. We have continued delivering support to rural businesses, business advice and coaching for new start and growing businesses; helping young adults into volunteering or work placements through Empowering Enterprise and Experience Works; Supporting People in later life experiencing loneliness/ social isolation in rural communities through the Devon Highlights Programme; helping rural communities to establish an environmental sustainability peer network; continuing to support the Devon Maternity Voices Partnership; training delivery through the Devon Community Learning Academy (adapted to online delivery programme).
We have continued to build our LOVE Devon brand, and to collaborate with our LOVE Devon fundraising trading company, although we were unable to host any fundraising events, due to lockdowns and Covid-19 social restrictions. Through Constructing Futures Devon Ltd (CFDL), we have also continued to deliver opportunities for apprentices to engage in real-world construction and renovation projects.
In an unprecedented social and public health environment, we have maintained our core services, successfully managed our on-going relationships with key funders and negotiated new work opportunities. Our consultancy service ‘ _Catalyst’_ has continued to contribute vital revenue towards funding our core operation.
## **CORE ACTIVITIES, 2020/21**
We have grouped our key activities this year under our five key Social Aims:
1. **ENSURING COMMUNITIES HAVE INCREASED CAPABILITY, SKILLS AND CONFIDENCE IN ADDRESSING LOCAL ISSUES**
## **1.1 Community Groups, Buildings & Facilities - Covid-19 Pandemic Emergency Response**
The Community Buildings Advisory Service has provided direct support to village halls and community buildings across Devon. Major topics of advice have traditionally included funding for improvements, governance, developing policies and the Hallmark quality assurance scheme. This year, we have staffed a Covid-19 Community Emergency Response & Recovery support service, including a 5 day a week dedicated telephone helpline, fielding enquiries remotely, using telephone, email and zoom. We provided advice and information and online resources to a wide range of village halls, through our continuing support for Hall Clusters and Community Buildings Champions on matters such as making community buildings Covid-19 secure, managing bookings, complying with regulations, buildings closure, insurance, funding and much more. We distributed regular (weekly & fortnightly) information bulletins to assist community buildings to keep operating where possible, manage closures and re-open when permissible.
During 2020/21, we have:
- dealt with nearly a thousand community Covid-19 enquiries
- provided support to over 200 community buildings groups (including churches and faith groups).
- established and sustained an extensive information and online resource page on the DCT website, with case studies, and information separated by relevance for different groups
- provided 21 regular (weekly/ fortnightly) intelligence reports to Devon County Council, the Devon Pandemic Management Committee, Team Devon Recovery Co-ordination Group members and Devon communities
- supported the development of 6 community plans
- advised 29 community building groups on funding issues
3
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
- facilitated 24 Community Covid-19 Emergency Response & Recovery online Focus Groups with 266 participants and 3 community surveys on the impact of Covid-19, and
- conducted intelligence gathering research with 26 locality Mutual Aid Support Volunteer groups which emerged during the pandemic to provide support to people in their local communities who had been shielding or otherwise vulnerable during lockdowns.
In addition, DCT has played a proactive role in the collective Team Devon Covid-19 Recovery Co-ordination effort throughout the year by co–chairing the Team Devon VCSE Recovery Task & Finish Group and regularly attending the Data and Impact Assessment Recovery, Employability, Skills and Business Recovery sub groups. We have also attended the Devon Local Outbreak Engagement Board, The SW Local Resilience Forum Volunteer Cell and the Devon Recovery Co-ordination Group meetings.
## **1.2 Catalyst Consultancy Service**
Catalyst is our professional consultancy service, which supports businesses, local councils, social enterprises and community groups to achieve their objectives and create positive change in communities across Devon. This year, we secured and delivered on 15 commissions from a range of organisations despite the pandemic restrictions, including commissions from:
- ACRE - Village Hall Safeguarding Project
- Totnes Town Council to deliver an independent community consultation on proposed changes to access to the High Street (1356 survey responses evaluated)
- Sherford Community Land Trust, to supply a 12 month operational management plan for the newlyacquired Community Hub
- Active Devon Sporting Communities Tackling Inequalities Fund – promoting a home fitness publication & co-deliver online session for isolated older people
- St Mary Magdalene Church Chulmleigh Community Consultation on the future of the church building
- Devon County Council, North Devon Hospitality Sector Consultation Evaluation
- West Devon Youth Association, continued evaluation of a co-working programme between 4 youth centres
- NAVCA VCSE Emergency Planning Local Intelligence Network – providing regular intelligence reports on the impact of Covid-19 on Devon’s rural communities as a local infrastructure organisation
- Rothamsted Research, Ruby Country Beef Cattle Farming Community Citizen Jury Net Zero Carbon Target Online Project support & engagement
- Devon Maternity Voices Partnership – hosting, financial monitoring and Leadership Team support, and
- Inclusive Exeter, providing marketing support.
## **1.3 Devon Community Learning Academy**
The Devon Community Learning Academy’s planned 2020/21 programme of face to face learning and networking events was cancelled in April 2020 due to Covid-19 restrictions. In June, in partnership with Citizens Advice Devon, DCLA transitioned to an exclusively online learning offer designed to meet communities’ needs for Covid-19 recovery support.
Since then DCLA has delivered 79 online learning events with 1,154 participants, covering a range of subjects
including:
- Covid-19 Community Support & Recovery
- Enterprise Support through the Pandemic
- Community Flood Resilience & Community Emergency Planning
- Devon Home Choice; Energy Saving; Ageing Well without Children
- Asset Based Community Development
- Digital Skills
- a range of Citizens Advice Devon Benefits training
DCLA is planning to deliver a blended learning programme for 2021/22 including both online and Covid-19 safe face-to-face events.
4
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
## **1.4 Housing and Neighbourhood Planning**
Together with our partners in the Devon Rural Housing Partnership, we adapted to the pandemic by moving meetings online, cancelling site appraisals and community consultations and ensuring that our community groups were kept up to date digitally. We facilitated two Community Led Housing Advisor Accreditation online training courses for staff and Devon community based housing advisers. This year we have delivered:
- 10 Rural Housing Need Surveys completed, providing households with information and the opportunity to contribute to development proposals across the county
- a programme of work to identify parishes who may benefit from a Housing Need Survey
- ongoing support for two Community Land Trusts
- one rural housing development site options appraisal
- community engagement/consultation with 16 Devon parishes
- maintenance of a rural Housing development pipeline of over 150 schemes across Devon
- Devon Home Choice online training attended by District and Parish Councillors from East Devon, North Devon, Torridge, West Devon and South Hams
- two Community Led Housing Advisor Accreditation free online training courses for staff and Devon community based housing advisers, funded through Community Led Housing grant funding, and
- support for the building of 110 new affordable rural homes.
This has been a key transition year for the Devon Rural Housing Partnership. Following consultation part funded by Community Led Housing grant funding, a detailed options appraisal was produced by independent Consultants, Action Hampshire. Devon Rural Housing Partnership Members voted for a change to the service model for supporting the delivery of Community and Rural Housing in Devon in December 2020. This new model involves a membership subscription from each partner. The new framework has now been established with 7 Housing Associations, 3 Councils and 2 National Parks as members and will involve co-creation of a virtual housing hub in 2021.
DCT Community Engagement staff also supported Exbourne Parish Council Neighbourhood Planning Group to conduct a community consultation.
## **1.5 Constructing Futures Devon Ltd**
Despite the hiatus in the construction sector during the first half of the year, over fifty learners and apprentices from South Devon College have benefitted from on-site work experience at the Constructing Futures major renovation project in Torquay. The works are nearing completion and new projects and new partnerships are under consideration for the new academic year.
## 2. **ENSURING COMMUNITIES BECOME MORE RESOURCEFUL AND RESILIENT**
## **2.1 Devon Community Resilience Forum**
We continue to manage and support the Devon Community Resilience Forum. The principle aims of the Forum are to increase awareness of emergency planning, share experiences and best practice, and encourage communities to develop and test their own Community Emergency Plan.
Over this year, we have:
- supported the Forum membership of 371 members representing 195 Devon organisations from 120 communities
- offered an enhanced level of support to Community Emergency Planning groups who were supporting communities through our Covid-19 helpline service.
- moved our delivery online and have facilitated two Forum 2 day online events, with over 40 communities participating at each event
- facilitated two workshop events via Zoom, in collaboration with the Environment Agency and North Devon and Torridge District Councils.
- supported 155 communities in total at events and 55 with individual tailored advice and support
5
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
- provided funding through the Devon Emergency Resilience Fund to 16 communities totalling £10,030, and
- increased the number of Emergency Plans available on the National Resilience Direct portal to 71 (74.7%).
## **2.2 South West Property Flood Resilience Pathfinder BeFloodReady Project**
This DEFRA funded programme is led by Cornwall County Council and DCT has been a delivery partner since January 2021.
To date the partnership has:
- secured a collaboration with Oscar winning filmmaker, Aardman Animations, to develop a short film ‘BeFloodReady, Missy’s Tale’
- developed a BeFloodReady.uk website, Twitter profile and resources, including a BeFloodReady booklet and newsletters/articles, and
- collaborated with Devon Community Resilience Forum to deliver two Community Emergency Planning events.
3. **ENSURING COMMUNITIES ARE ECONOMICALLY STRONGER**
## **3.1 New Start Devon: Enterprise Coaching Programme**
This project involves giving 12 hours business advice and support to new and growing businesses. We continued to deliver the New Start Devon European Regional Development Fund (ERDF) funded enterprise coaching programme, as a delivery agent on behalf of the project lead, YTKO. When Covid-19 hit we shifted face to face coaching sessions online to Zoom. We have supported 50 entrepreneurs, with 28 people completing the 3 month program of one-to-one coaching and 22 new sign ups coming onto the program. The majority (65%) of the entrepreneurs completing the program were start-ups with new ideas and new responses to the pandemic. The start-up of new enterprises has been slowed by the pandemic, but we already know of one new business which has started operating following our support.
- April to Jun 15 Entrepreneurs supported
- July to Sep 12 Entrepreneurs supported
- Oct to Dec 11 Entrepreneurs supported
- Jan to Mar 12 Entrepreneurs supported
## **3.2 Empowering Enterprise (for people aged 18 – 24 years)**
This is a European funded programme managed by Petroc FE College. As the programme evaluation lead, DCT has evidenced and highlighted the impact of the programme against four original project goals, and we produced the final Phase 1 Empowering Enterprise Impact Evaluation Report in January 2021. We reported on the impact of working with over 600 of the most socially-excluded young people in Devon to equip them with skills for life and work giving them the confidence to find a path to a brighter future.
During the past year, we have:
- produced a Positive Perspectives Conference Evaluation Report
- co-created 4 video films created enabling young people to tell their own stories, which have been uploaded to Youtube
- supported the Empowering Enterprise Delivery Partners to develop community portfolio submissions
- facilitated Delivery Partner profile ‘debrief’ meetings held with all 9 partners in Autumn 2020, feeding back key insights and reflections on each partner’s journey with the programme to date (657 young people having been engaged by partnership, exceeding project target)
- produced an ‘End of Phase 1’ Programme Impact Evaluation report, based on a Theory of Change Impact Measurement Framework, and
- designed and facilitated Covid-19 focus groups with young people and mentors to understand challenges faced, changes in aspirations and desired strategies for working with support services in March 2021.
6
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
The first phase of this programme was very successful, exceeding all the targets agreed with the funder and the programme has had extension funding awarded until December 2023.
## **3.3 Experience Works (for people aged 15 – 24 years)**
Petroc FE College is leading a partnership of organisations across Devon, Plymouth and Torbay to deliver Experience Works, a programme of employability support and bespoke mentoring that helps 15-24 year olds to get into work, training or education. Part-funded by the European Social Fund, the project began in January 2021 and will run until May 2023. DCT is providing inclusive employment support and impact evaluation for the programme.
To date, we have:
- developed participant individual progress records, including the design of and consultation on a Distance Travelled Questionnaire
- co-produced, with Petroc FE College, an overall programme Impact Measurement Framework, and
- co-Designed via 2 workshops with employers, young people and their mentors and produced a participant individual development tool ‘Explore’.
## **3.4 Heart of the South West Enhance Social Enterprise Network**
In August 2019, we secured the contract to manage the Heart of the South West Enhance Social Enterprise Network, in partnership with the Exeter, Plymouth, Somerset and Torbay Social and Community Enterprise Networks.
This programme was funded until August 2020 with the final report evidencing the following outputs:
- engaged with 508 Social Enterprises and Social Entrepreneurs engaged across the HotSW LEP area
- registered 2,363 Social Enterprise organisations across the HotSW LEP area, to an asset map and online database
- signposted 290 eligible Social Enterprises and Social Entrepreneurs to specialist business support services, and
- co-ordinated 17 local events supporting the development, communication and capacity build of the Heart of the South West social purpose enterprise community.
## **3.5 Listening Ear Business Support Pilot Project**
The Listening Ear project was co-designed to provide a simple listening service to the people behind businesses in Devon in the challenging context of the current Covid-19 pandemic and lockdowns. The service, funded by Devon County Council, offered one-to-one support, delivered via a team of volunteers.
The one-to-one service was launched on 4th January 2021 and ran for 4 months, resulting in:
- recruitment and support for a cohort of 13 volunteers
- 2,027 website page views between 15[th] December 2020 and 23[rd] April 2021
- facilitation of 2 business support webinars, attended by 17 and 43 participants respectively
- active promotion of the service to 148 Devon rural and social enterprises
- six businesses accessing bespoke telephone support, and
- production of a pilot project evaluation report in April 2021.
## 4. **ENSURING COMMUNITIES ARE HEALTHIER, MORE VIBRANT AND INCLUSIVE, WITH IMPROVED WELLBEING**
## **4.1 Devon Highlights Building Connections Programme**
This programme, funded by the National Lottery Fund, was launched in spring 2019. The key aim being, through an Asset Based Community Development approach, to support people aged 55+ living in six rural and coastal communities in Devon who are experiencing loneliness or social isolation, by establishing referral pathways to local groups to tackle loneliness.
We adapted our offer in response to the Covid-19 pandemic in March 2020, by re-designing the Devon Highlights programme as an online and telephone support-based project that spanned the county. We sought
7
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
to maintain and develop key community connections in these existing areas, hoping to direct participants to the nearest location-based groups after the Covid-19 crisis. The Lottery-funded programme was extended from December 2020 until March 2021.
The project directly supported:
- 308 unique lonely/ socially isolated people aged 55+
- 76 participants to receive regular weekly one-to-one befriending telephone calls
- 12 volunteers recruited and trained to make befriending weekly one-to-one calls and worked with 79 volunteers
- 157 Voicing Loneliness lived experience audio recordings (73 online, 83 offline)
- strong partnerships with over 130 primary health and social care services across Devon, with direct referrals from 28 different health and care sources
- a Zoom guide on digital literacy for 135 health and social care professionals to use with their clients to help them to participate in Zoom activities and engaged with 20 care providers to digitally upskill paid carers.
## **4.2 Fuel Poverty and Energy Efficiency**
## **(i) The Devon Oil Collective**
The Devon Oil Collective, administered by DCT, has continued to support 191 households and community buildings to reduce oil costs:
- DOC members placed orders for supply of 296,678 litres of heating oil between June 2020 and March 2021, and
- between June 2020 and March 2021, Devon Oil Collective customers saved a combined total of £822.80.
## **(ii) Big Energy Savings Network**
During the winter of 2020/ 21 (September 2020 to March 2021), we again secured Big Energy Savings Network funding to: provide advice and support to help people to search, apply for and access energy related grants; reduce home energy consumption; and to clear fuel debts. This year, we moved all individual and group meetings online and the made audio and video recordings that could be accessed by consumers in their own time, as well as giving one-to-one advice by telephone. Digital resources were available on the DCT website as well as on paper.
- Set up a website page, created a marketing and social media campaign and established referral routes
- Enabled 175 consumers, locked down during the winter, to save energy being more efficient with their energy use, reassess their tariff and switch supplier if this enabled them to save money
- Created video and audio resources enabling consumers to access advice online at any time
## **4.3 Sovereign Housing Association Community Development Pilot Project**
The key aim of this experimental partnership between DCT and Sovereign Housing, created in August 2020, was to create new networks, strengthen existing ones, and facilitate cross networking among key contacts and stakeholders. This included supporting the promotion of each other's asset based community development activities. DCT worked closely with the Sovereign Communities Team to promote projects that will benefit contacts/residents of both organisations. We are collating community engagement data from across our projects that relate to our common strategic priorities.
- We developed a Housing Associations' Charitable Trust (HACT) Social Value Framework to assign social value – a financial measure for a social output to our organisational asset based community development activities.
- We achieved a HACT social value of £2.4 million in 2020/21 (against a target social value of £1 million).
- The pilot has resulted in a 2021/22 partnership programme extension, including provision of direct support to Sovereign residents across Devon, Plymouth and Torbay.
Assigning a financial value to our social achievements has given a valuable performance measure, both for our own evaluation across our portfolio of projects, but also to be able to demonstrate a financial
8
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
measurement of social value that provides a measurement of how investment in DCT’s work has benefitted communities.
## **4.4 Healthwatch Devon**
We continued to provide support to Healthwatch Devon Community Interest Company (CIO) throughout 2020/21. From April 2020, the contract to deliver the Healthwatch contract for Devon was transferred from Healthwatch Devon CIO to Colebrook SW Ltd. During the year, Healthwatch Devon CIO has moved towards winding-up, and we have supported them with this, along with residual support around finances and ongoing management matters. The wind-up of Healthwatch Devon CIO should be completed in 2021 when our engagement with them will end.
## **4.5 Supporting People in Later Life**
Members of the Devon Senior Voice Network continued to represent older people on a number of statutory groups in their local communities this year.
5. **ENSURING THAT COMMUNITIES ARE SUPPORTED TO DEVELOP STRATEGIES TO PROTECT AND REGENERATE THEIR NATURAL ENVIRONMENT**
## **5.1 Devon Carbon Net Zero Task Force**
DCT is a member of the Devon County Council convened Net Zero Task Force, established in 2019. During 2020/21 we have continued to provide input to the Interim Devon Carbon Plan.
In addition, this year, DCT has:
- actively promoted the interim Net Zero Carbon Plan consultation between December 2020 and February 2021
- facilitated online meetings for community groups across the county to collaboratively explore environmental sustainability topics
- engaged with Devon Town and Parish Councils, via a Climate Emergency Support survey, completed by 97 parishes, around desired actions, actions already taken and support needs which will lay the foundation for future planning and collaboration with these communities 78.5% of survey respondents were seeking further support in addressing the climate emergency.
## **FINANCIAL REVIEW**
**Group Income** (see notes 2 to 7 of the financial statements) During the year ended 31 March 2021 the DCT achieved total incoming resources of £705,537 (31 March 2020: £1,095,648).
Group Unrestricted Funds Income amounted to £265,772 (2020: £603,822).
Group Restricted Funds Income amounted to £295,669 (2020: £302,028).
Group Designated Funds Income amounted to £144,096 (2020: £189,798).
**Group Expenditure** (see notes 8 to 10a of the financial statements) Total resources expended amounted to £646,779 (2020: £1,283,482), of this £11,054 (2020: £5,982) was directly disbursed as grants. The overall decrease relates to decreased activity of Constructing Futures, as well as changes in programmes of externally funded projects.
Transfers between funds include direct charitable expenditure for restricted fund programmes, which is discharged through core activities. It comprises contributions for project management expenses and programme administration costs, including premises and ICT expenses. See note 11 to the financial statements.
## **Overall Position**
The combined effect of the above has seen a net **surplus** of income over expenditure of £58,758 (2020: deficit of £187,834). Fund balances as at 31 March 2021 total £825,671 (2020: £766,913). These are analysed
9
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
between the various funds in the statement of financial activities (see page 14) and are represented by the assets and liabilities as shown in the balance sheet (see page 15).
## **RESERVES POLICIES**
The total funds held by DCT as at 31[st] March 2021, including a breakdown of restricted, unrestricted and designated funds are:
The group **unrestricted fund** shows an increase in the movement of funds amounting to £19,635 (2020: decrease of £13,802). This has resulted in the total fund balance increasing from a deficit of £13,802 in 2020, to a surplus of £5,833 in 2021. This fund is for use at the charity’s discretion, including to cover project cash flow.
The group **restricted funds** showed a decrease in the movement of funds amounting to £80,729 (2020: decrease of £154,655). The total restricted fund balances have decreased from £544,494 in 2020 to £463,765 in 2021.
The group **designated funds** have seen an increase in the movement of funds amounting to £119,852 (2020: decrease of £19,377). The total funds have decreased from £236,221 in 2020 to £356,073 in 2021.
At the end of the reporting period, the charity held reserves for specified purposes within the following designated funds:
- General Reserve
- Strategic Development Fund
- Systems Development Fund
- Devon Senior Voice
- Love Devon
- Catalyst Consultancy
**General Reserve** – To cover the running costs and potential wind-up costs of the charity. The level for this fund was £200,000 at the year end, and the basis for retaining this figure is as follows:
- Redundancy costs of staff and other related costs in the event of DCT having to cease its activities;
- • Cash flow requirements of project working under Government, Local Government and European Union programmes;
- Shortfalls resulting from the uncertainty over the continuity of core funding with annual funding agreements;
- The cost of staff replacements in the event of long term sickness;
- Forward commitments requiring prepayments e.g. rent and ACRE subscription;
- Provision for payment of non-cancellable operating leases for equipment;
- Bad debts contingency;
- Contingency against claims for damages and compensation
**Strategic Development Fund** – This fund was established for the strategic development of the organisation, including:
- Match funding against bids for new work
- developing new areas of work
- Developing the strategic capacity of the organisation.
**Catalyst Consultancy** – This fund is used to manage small consultancy contracts (typically below £10k). Any surpluses generated are ordinarily transferred to Unrestricted Funds.
**Devon Senior Voice** (DSV) - This fund was established following the merger DSV with DCT. There are two funds, reflecting the split between DSV ‘core’ activities and DSV branches.
**Devon Community Learning Academy** (DCLA) – This fund was established to manage the delivery of DCT’s own training and learning offer. Any surpluses generated are ordinarily transferred to Unrestricted Funds.
**Love Devon** – A fund for DCT’s Love Devon fundraising activity. Love Devon was established as a separate company in the previous year, and all activity has transferred to this company from April 2020.
10
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
During 2020/21 there were additional designated funds created in respect of **Pathfinder Flood Prevention, Sovereign Housing Development and Listening Ear Pilot** . Delivery of the contracts for which these funds were set up have ended at 31 March 2021, with balances transferred to Unrestricted Funds.
## **INVESTMENT POLICY**
Funds not required immediately are invested so that capital is not put at risk but protected against inflation and income is maximised as far as possible. In accordance with this investment policy, longer-term investment is currently in a 31 day notice account with Cambridge & Counties Bank. This investment is covered under the Financial Services Compensation Scheme, which protects retail customers should a financial services firm default on its obligations.
DCT further invested in establishing Constructing Futures Devon Ltd (CFDL) as a trading subsidiary, with an inter-company loan of £75,000 which was repaid during the year. Interest rates and repayment terms were established to reflect the risk, and protect DCT’s capital against inflation. DCT’s Board sought, and acted on, professional advice on the risk, terms and legal implications of making this loan. Since the year end, DCT has agreed to provide a further £175,000 loan to CFDL during the 2021/22 year.
## **PRINCIPAL RISKS AND UNCERTAINTIES**
We recognise that our work carries potential financial, operational, regulatory and strategic risks, and we have risk assessment processes in place to assess and manage these carefully.
Our Risk Management Plan comprises:
- an annual review of the risks faced by the charitable company, and our priority rating
- according to impact and likelihood
- the development of procedures to minimise risks in all areas, and mitigate the impact for
- any that should materialise
- the development and maintenance of a Covid-19 safe comprehensive risk assessment with
- staff guidance.
The Chief Executive is responsible for involving staff in the risk management process and maintaining the appropriate level of trustee involvement.
DCT has identified the following as the current top risks for the organisation:
- Reduction in revenue – In 2019/20, DCT undertook a structural review and management restructuring which enabled significant savings whilst maintaining the organisations delivery capacity. The DCT Board, together with the Senior Management Team, will review how it will manage the organisational business development function going forward during 2021/22 following the removal of the Deputy CEO role in May 2020. This year, the CEO, supported by an internal working group has maintained a pipeline of potential new business opportunities and a regular monitoring system to horizon scan funding opportunities and to measure the rate of success of funding applications submitted. Rolling budgets identify potential revenue gaps and monthly budget monitoring ensures revenue generation activities are on track to meet financial targets. Reserves policies are regularly monitored and assessed, and financial controls and processes ensure that DCT is not vulnerable to theft or fraud.
- Covid-19 – the long-term impact of the pandemic on DCT is still unfolding and risk of a negative financial impact remains, but there are also transformative business opportunities to be explored. The safety of staff and service users has been paramount in our planning and mitigated through ensuring complete compliance at all times with Government policy and guidance, including all staff working from home and service delivery taking place through telephone, email and video conferencing.
- IT Failure/ Disruption/ Cyber Security Breach - DCT has reviewed IT support needs with our provider and plans to upgrade cyber security and streamline the ability to work from any location with collaborative tools such as Microsoft Teams in 2021. Data and software is cloud based, mitigating risk of loss of data, security breaches and outdated software. A new systems development supplier has been contracted to build a new system wide Customer Relationship Management (CRM) and
11
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
monitoring dashboard system by the end of 2021. A planned programme of equipment replacement was undertaken during 2020/21 to ensure all staff were using devices that were fit for purpose for remote working. Issues of vulnerability to viruses and hacking are mitigated through robust firewalls and security provided by supplier.
- Premises – DCT has introduced a flexible working model during 2020, which enables the organisation to be more resilient and to have greater flexibility. In 2019, DCT relocated to serviced offices. This enabled a significant reduction in office costs and provided flexibility enabling DCT to flex its accommodation needs as required. The Trustee Board and the Senior Management Team have begun a premises options appraisal process at the beginning of 2021, which is an ongoing strand of development work.
## **PLANS FOR FUTURE PERIODS**
The 2020-2025 Strategic Plan will be reviewed in Autumn 2021, as the charity takes stock and reflects on the legacy of the pandemic and plans for the future.
Transformational opportunities and key areas of focus include:
- continuing to steer the organisation through the impact and legacy of the Covid-19 pandemic
- further development and implementation of the 2020 – 2025 Strategic Plan, with a joint focus on financial and social benefits
- maintaining the financial sustainability of the charity
- continuing to diversify revenue streams through our LOVE Devon fundraising company and our Constructing Futures Devon Ltd subsidiary company
- implementation of a Flexible Working Policy and development of a long term premises plan
- completion of planned internal digital systems development programme (CRM/HR/financial/project management/centralised data records and evaluation systems)
- conducting an internal review of the organisational management structure, and
- providing skills development opportunities for our staff team, as well as through apprenticeships, student placements and volunteering opportunities.
We will continue to invest in our own networks to support Devon’s communities around the broad themes of building capacity and skills, community resilience, economic development, health and wellbeing and environmental sustainability. We will continue to gather intelligence and evidence so we can represent the needs of communities to policy makers and commissioners at both local and national levels.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Community Council of Devon is a charitable company, founded in 1961, and incorporated on 12th January 1999. In 2014, members of the Community Council of Devon voted to change the operating name of the charity to Devon Communities Together.
The guarantors are the full members of the charity, and their liability is limited to £1. The governing document of the charity is the Memorandum and Articles of Association. The Directors of the company are also charity Trustees for the purpose of charity law.
Trustees are either elected by full members of DCT at general meetings, or co-opted because of specialist knowledge, which will assist in the operation of our business.
During 2020, the Board approved a new Strategic Plan covering the period 2020 – 2025.
The Trustees met quarterly as a Board with the Chief Executive and key staff. All papers are made available in advance of meetings and all proceedings and decisions recorded formally in minutes. Two committees met quarterly to advise the Board on finance and personnel matters, and on enterprise, marketing and communications.
Strategic decisions are made by the Board, with delegation of the day-to-day management to the Chief Executive, Nora Corkery and the Resources Director, Peter Harding.
12
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
## **Policy review**
The Board undertakes a rolling programme of policy review throughout the year, with direct responsibility for this delegated to the Finance & Personnel Committee. This ensures that all our policies follow good practice and include any statutory changes. We are assisted in this process by Croner HR.
## **Disclosure of Related Party Transactions**
We did not undertake any related party transactions during the reporting period. No Trustee receives remuneration or other benefit from their work with the charity, other than allowable out-of-pocket expenses.
DCT continued its close relationship with Healthwatch Devon CIO during the year. This primarily focussed on supporting HWD CIO in proceeding towards wind-up, following transfer of the Healthwatch contract for Devon to Colebrook SW Ltd.
DCT received funding through Service Level Agreements and delivered services on behalf of the following organisations:
- DEFRA – as a member of the ACRE National Network, to provide insight and intelligence on the impact of national and local policies on rural communities
- Devon County Council – to deliver
- an asset based community development programme;
- administration of Devon Community Resilience Forum and related small grants programme, and
- - Community Covid-19 Emergency Response and Recovery support, including a Covid-19 telephone communities helpline for Parish Councils and the network of Village Halls and Community Buildings and intelligence capture and reporting activities.
We continued to deliver the Rural Housing Enabler programme for Devon, which is overseen by the Devon Rural Housing Partnership. This service was subject to an external review during the year, which will result in a number of changes going forward. Significantly, 2021/22 will see the establishment of a new Devon Community Housing Hub.
13
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**President**|John Lee (until November 2020)|John Lee (until November 2020)|
|---|---|---|
||David Fursdon, HM Lord-Lieutenant of Devon (from November||
||2020)||
|**Chair**|Nigel Arnold|(until November 2020)|
||Nicola Gurr (from November 2020)||
|**Board Members**|Michael Wharton||
||Alan Quick||
||Dennis Smith||
||Simon Sanger-Anderson||
||Ian Cowling||
||Renee Smithens||
||Chris Coward||
||Nicola Gurr (Chair from November 2020)||
||Vic Ebdon||
||Dale Hall||
||David Rogers (from 30 July 2020 until 1 November 2020)||
|**Charity Number**|1074047||
|**Company Number**|03694095||
|**Principal Address and Registered**|||
|**Office**|Units 73 & 74 Basepoint Business Centre, Yeoford Way, Exeter, EX2||
||8LB||
|**Bankers**|Barclays Bank, Exeter Branch, 3 Bedford Street,||
||Exeter, EX1 1LX||
||CCLA Investment Management Ltd, 80 Cheapside, London, EC2V||
||6DZ||
||Cambridge & Counties Bank, Charnwood Court, 5B New Walk,||
||Leicester, LE1 6TE||
|**Solicitors**|Foot Anstey|Senate Court, Southernhay Gardens, Exeter EX1 1NT|
||Tozers, Broadwalk House, Southernhay West, Exeter EX1 1UA||
|**Auditors**|PKF FRANCIS CLARK, Centenary House, Peninsula Park, Rydon||
||Lane, Exeter, EX2 7XE||
Devon Communities Together is the operating name of The Community Council of Devon. This change was voted for and made at its AGM in November 2014.
Day to day management of the DCT is delegated to the Chief Executive, Nora Corkery and to the Director of Resources, Peter Harding, who supports the Chief Executive.
14
COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
## **TRUSTEES’ RESPONSIBILITIES**
The trustees (who are also directors of Community Council of Devon for the purposes of company law) are responsible for preparing the Trustees' Report and the group 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 group financial statements for each financial year, which give 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 these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
- prepare the group financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that 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. The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Statement as to disclosure to our auditors
In so far as the trustees are aware at the time of approving our trustees’ annual report:
- there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the charity’s auditor is unaware; and
- the trustees, having made enquiries of fellow directors and the charity’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
## **AUDITORS**
PKF Francis Clark were appointed auditors to the charitable company and in accordance with Section 489 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put to the Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies, and was approved by the board on 29th July 2021 and signed on their behalf by: -
Directors/Trustees
Nicola Gurr, Chair
Michael Wharton, Treasurer
15
COMMUNITY COUNCIL OF DEVON
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2021
## **Opinion**
We have audited the financial statements of the Community Council of Devon (the “Charity”) for the year ended 31[st] March 2021, which comprise the Group Statement of Financial Activities, Group and Parent Charity Balance Sheets, Group Statement of Cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland.
In our opinion, the financial statements:
- give a true and fair view of the state of the group’s and charity’s affairs as at 31[st] March 2021 and of its group income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 Charity’s ability to continue as a going concern for a period of at least twelve months from when the original financial statements were 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 trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. 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.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report, (which includes the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
16
COMMUNITY COUNCIL OF DEVON INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2021
- the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the Charity 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 the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not obtained all the information and explanations necessary for the purposes of our audit.
## **Responsibilities of the trustees**
As explained more fully in the Statement of Trustees’ Responsibilities set out on page 13, the trustees (who are also the directors of the charity 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 they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
## **Our 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 auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the 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.
As part of our audit planning we obtained an understanding of the legal and regulatory framework applicable to the Charity and its subsidiary, and sectors in which they operate. We identified the principal risks of non-compliance with laws and regulations as relating to breaches of Charity legislation, building and planning regulations, health and safety regulations and breaches of The General Data Protection Regulation (“GDPR”). We also considered other laws and regulations that have a direct impact on the preparation of the financial statements, such as The Companies Act 2006 and relevant tax legislation. We considered the extent to which any non-compliance with these laws and regulations may have on the Charity’s ability to continue trading and the risk of a material misstatement in the financial statements. We also evaluated the risk of misstatement of profit, including management bias in accounting estimates.
17
COMMUNITY COUNCIL OF DEVON INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2021
Based on this understanding we designed our audit procedures to identify irregularities. Our procedures involved the following;
- We made enquires of senior management as to their knowledge of any non-compliance or potential non-compliance with laws and regulations that could affect the financial statements. As part of these enquiries we also discussed with management whether there have been any known instances of fraud, of which there were none.
- We identified the individuals with responsibility for ensuring the Charity complies with laws and regulations and discussed with them the procedures and policies in place.
- Discussed with the health and safety officer if any incidents have been reported during the year under The Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013 (“RIDDOR”).
- We reviewed minutes of meetings of senior management and those charges with governance.
- Reviewed legal and professional costs to identify any possible non-compliance or legal costs in respect of non-compliance.
- We challenged assumptions and judgements made by management in its significant accounting estimates.
- We audited the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. This risk increases the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements as we are less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, 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 auditor’s report.
## **Use of our Report**
This report is made solely to the Charity’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 Charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.
## NEIL HITCHINGS (Senior Statutory Auditor)
## For and on behalf of
PKF FRANCIS CLARK, Chartered Accountants & Statutory Auditor
Centenary House, Peninsula Park, Rydon Lane, Exeter, EX2 7XE ……………………………………………202110 August
18
COMMUNITY COUNCIL OF DEVON GROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING GROUP INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
|**INCOME AND EXPENDITURE**
Note
**Incoming Resources**
Donations and Legacies
2
Other Trading Activities
3
Income from Investments
4
Income from Charitable Activities
5, 6
Other Income
7
**Total Incoming Resources**
**Resources Expended**
Expenditure on Raising Funds
8
Expenditure on Charitable Activities
9, 9a
Expenditure on Charitable Activities - Grants
10,
10a
**Total Resources Expended**
**NET INCOME/(EXPENDITURE)**
Transfers between funds
11
**NET INCOME/(EXPENDITURE) FOR THE**
**YEAR AND NET MOVEMENT IN FUNDS**
Balances brought forward at 1 April 2020
**BALANCES CARRIED FORWARD AT 31**
**MARCH 2021**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Designated**
**Funds**
**Total**
**Funds**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**12,774**
**0**
**542**
**13,316**
**3,527**
**0**
**1,012**
**4,539**
**982**
**0**
**0**
**982**
**247,665**
**295,669**
**142,542**
**685,876**
**824**
**0**
**0**
**824**
**265,772**
**295,669**
**144,096**
**705,537**
**0**
**0**
**1,001**
**1,001**
**463,690**
**128,306**
**42,728**
**634,724**
**0**
**11,054 **
**0**
**11,054 **
**463,690**
**139,360**
**43,729**
**646,779**
**(197,918)**
**156,309**
**100,367**
**58,758**
**217,553**
**(237,038)**
**19,485**
**0**
**19,635**
**(80,729)**
**119,852**
**58,758**
**(13,802)**
**544,494**
**236,221**
**766,913**
**5,833**
**463,765**
**356,073**
**825,671**|Unrestricted
Funds
Restricted
Funds
Designated
Funds
Total Funds
2020
2020
2020
2020
£
£
£
£
12,157
0
1,035
13,192
1,584
0
10,047
11,631
1,307
0
16
1,323
587,098
302,028
178,700
1,067,826
1,676
0
0
1,676|
|---|---|---|
|||603,822
302,028
189,798
1,095,648|
|||0
0
11,586
11,586
947,428
233,165
85,321
1,265,914
0
5,982
0
5,982|
|||947,428
239,147
96,907
1,283,482|
|||(343,606)
62,881
92,891
(187,834)
329,804
(217,536)
(112,268)
0|
|||(13,802)
(154,655)
(19,377)
(187,834)
0
699,149
255,598
954,747|
|||(13,802)
544,494
236,221
766,913|
Full analysis of funds is shown on pages 36 to 40 of these financial statements. The Statement of Financial Activities includes all gains and losses recognised in the year. All Income and Expenditure derive from continuing activities.
19
COMMUNITY COUNCIL OF DEVON BALANCE SHEETS AS AT 31 MARCH 2021
_._
|Notes
**Fixed Assets**
Tangible assets
16
Investments
16
**Current Assets**
Stock
17
Debtors
18
Cash at bank
19
**Creditors: amounts falling due within one year**
20
**Net Current Assets**
**Total Assets Less Current Liabilities**
**Funds**
Unrestricted
21
Restricted
21
Designated
21|**Group**
**Charity**
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**838**
1,048
**838**
1,048
**0**
0
**100**
100|
|---|---|
||**838**
1,048
**938**
1,148|
||**215,640**
175,142
**0**
0
**70,753**
142,290
**85,769**
233,246
**716,003**
648,998
**569,870**
348,960|
||**1,002,396**
966,430
**655,639**
582,206|
||**177,563**
200,565
**62,517**
111,342|
||**824,833**
765,865
**593,122**
470,864|
||**825,671**
766,913
**594,060**
472,012|
||**5,833**
(13,802)
**100,000**
57,351
**463,765**
544,494
**137,987**
178,440
**356,073**
236,221
**356,073**
236,221|
||**825,671**
766,913
**594,060**
472,012|
The charity made a surplus of £122,048 (2020: deficit £55,123).
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements on pages 19 to 40 were approved by the board of directors on 29th July 2021 and were signed on its behalf by: -
Directors/Trustees
Nicola Gurr, Chair
Michael Wharton, Treasurer
Company Registered Number: 3694095
20
COMMUNITY COUNCIL OF DEVON GROUP STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2021
|**Cashflows from Operating activities:**
**Net cash provided by (used in) Operating activities**
**Cashflows from Investing activities:**
Dividends, Interest and Rents from Investments
Purchase of Property, Plant and Equipment
**Net cash provided by (used in) Investing activities**
**Cashflows from Financing activities:**
Proceeds from advancement of loans
**Net cash provided from Financing activities**
**Change in cash and cash equivalents in the reporting**
**period**
**Cash and cash equivalents at the beginning of the**
**reporting period**
**Cash and cash equivalents at the end of the reporting**
**period**
**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO**
**NET CASHFLOW FROM OPERATING ACTIVITIES**
**Net Income/(Expenditure) for the reporting period (as**
**per the statement of financial activities)**
**Adjustments for:**
Depreciation charges
Interest from Investments
(Increase)/Decrease in Stocks
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
**Net cash provided by (used in) Operating activities**
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash in hand
**Total cash and cash equivalents**
**ANALYSIS OF CHANGES IN NET DEBT**
Cash and cash equivalents
Loans and borrowings
**Total**|**Total Funds**
Total Funds
**2021**
2020
**£**
£
**16,023**
86,955
**982**
1,323
**0**
0
**982**
1,323
**50,000**
50,000
**50,000**
50,000
**67,005**
138,278
**648,998**
510,720
**716,003**
648,998
**58,758**
(187,834)
**210**
6,817
**(982)**
(1,323)
**(40,498)**
149,199
**71,537**
57,373
**(73,002)**
62,723
**16,023**
86,955
**716,003**
648,998
**716,003**
648,998
At 1 April 2020
Cashflows
At 31 March 2021
£
£
£
648,998
67,005
716,003
(50,000)
(50,000)
(100,000)|
|---|---|
||**598,998**
**17,005**
**616,003**|
21
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. **ACCOUNTING POLICIES**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
- a) Company status and Statutory information
The Charity is a Company Limited by Guarantee, has no share capital, and is registered in England and Wales. The company was incorporated on 12[th] January 1999 and the charities registered number and registered office address can be found within the Reference and Administration details on page 9 of the financial statements.
The members of the company are the trustees who are also ordinary members. 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. A list of these members can be found in the Reference and Administration details on page 9 of the financial statements.
- b) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Community Council of Devon 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 note(s).
The financial statements consolidate the results of the charity and its subsidiary undertakings on a line by line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the charity has not been presented because the charity has taken advantage of the exemption afforded by section 408 Companies Act 2006.
The financial statements are presented in pound sterling (£) which is the charity’s functional and presentation currency.
- c) Preparation of the financial statements on a going concern basis CCD reported a group profit in the reporting period of £58,758, with total funds held at the end of the period of £825,671. Of these total group funds, £361,906 was held in either unrestricted or designated funds; a net increase of £139,487. Designated funds include a General Reserve Fund set at £200,000, which would cover costs that would arise should DCT cease trading.
The charity reported a net cash inflow of £67,005 for the year, with cash and cash equivalents held at the end of the period of £716,003.
The economic outlook, cuts in public spending, and reduced levels of available grant funding are a significant area of financial uncertainty for the charity. We have mitigated this by a strategic drive to diversify income streams, a move towards earned income and commissioned work, and the development of a robust pipeline of funding opportunities. This is monitored and scrutinised regularly by senior staff, and by trustees on a quarterly basis.
Having made all necessary enquiries, based on the information available to date, the directors are satisfied that the company is expected to maintain sufficient cash balances to meet the requirements of the business for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis of presentation.
22
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
- d) Fund accounting & reserves policies
i) Unrestricted funds - consists of one fund that the charity may use at its discretion.
ii) Restricted funds - are those for a pre-agreed purpose where the donor has imposed conditions on the use of the funds. The policy for such funds is to adhere to the relevant conditions; temporary timing differences for income received may occur at the reporting date and is the reason for negative balances on some funds.
These are reported as follows **:**
- **Love Devon Village Halls Appeal** – Fundraising appeal to provide loans and small grants to support village halls.
- **Rural Housing Enabler** – To support communities in establishing a need for affordable housing.
- **RHE Community Led Hub –** A specific rural housing project separate from the RHE main fund.
- **Devon County Council – Devon Remembers** – To support the restoration, renovation and maintenance of World War 1 War Memorials.
- **Transforming Ageing –** Aimed at finding innovative solutions to the health and wellbeing challenges faced by older people.
- **Growing the Rural Church –** Working together with Exeter Diocese to support rural churches to help them work together the local community to preserve the future of the buildings.
- **Empowering Enterprise –** To focus on identifying opportunities for young people furthest from the labour market to access work experience or volunteering opportunities.
- **Experience Works -** a programme of employability support and bespoke mentoring that helps 15-24 year olds to get into work, training or education
- **Coronavirus Community Support Fund –** A Devon Highlights Programme Covid-19 Response extension
- **DSEN SE Enhance –** To support Social and Community Enterprises across Devon.
- **Devon Community Resilience Forum** – To encourage the production of emergency plans at a community level.
- **Impact Readiness** – To enable learning on how to measure the output of projects.
- **Big Energy Savings Network –** Raising awareness about fuel poverty.
- **Princes Countryside Trust** – Business support and mentoring programme for rural businesses.
- **Devon & Cornwall Police – Community Unity** – Working within 3 communities in North Devon to recruit and support volunteers.
- **Constructing Futures Devon –** To provide onsite construction skills to learners and apprentices from South Devon College by acquiring new build properties or refurbishment projects.
- **Connecting Actively to Nature** – To help over 3,000 inactive people in Devon, to discover the combined benefits of a more active lifestyle with the psychological benefits that being outdoors in nature brings.
- **Devon Maternity Voices Partnership** – A collective of parents (and parents to be), and providers of maternity services working together to review and contribute to the development of local maternity care across Devon.
- **Building Connections (Devon Highlights Project)–** To support older people living in rural areas of Devon who are at risk of isolation and loneliness.
- **YTKO –** To give business advice and support to new and growing businesses over 3 years.
iii) Designated funds – are unrestricted funds for specific purposes and are explained in more detail below. The trustees have decided that setting aside funds in this way is an effective financial discipline which helps the charity make the best use of its resources.
These are reported as follows:
- **Catalyst Consultancy** – This fund is used to manage small consultancy contracts (typically below £10K). Any surpluses generated are ordinarily transferred to the Unrestricted Funds.
23
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
- **Strategic Development Fund** – This fund covers the strategic development of the organisation, including:
- match funding against bids for new work
- developing new areas of work
- developing the strategic capacity of the organisation
- **General Reserve** – To cover the running costs and potential wind-up costs of the charity. The level for this fund was initially set at £190,000, based on the following:
- The redundancy costs of staff and other related costs in the event of Community Council of Devon having to cease its activities;
- Cash flow requirements of project working under Government, Local Government and European Union programmes;
- Shortfalls resulting from the uncertainty over the continuity of core funding with annual funding agreements;
- The cost of staff replacements in the event of long term sickness;
- Forward commitments requiring prepayments e.g. rent and ACRE subscription;
- Provision for payment of non-cancellable operating leases for equipment (note 21);
- • Bad debts contingency;
- Contingency against claims for damages and compensation.
- **Devon Senior Voice** – This fund was been setup to manage the costs of the merger of the 2 charities.
- **Devon Parent Carers Forum** – This fund is used to manage a new short term contract from DfE.
- **Brixham Town Hall Regeneration Fund –** This fund was set up to manage the delivery of a consultancy service to Brixham Town Council.
- **Devon Community Learning Academy –** A fund set up to manage the delivery of training and learning courses.
- **Love Devon –** This fund was established to manage fund raising of the charity.
- **Ilfracombe Place Pilot -** A new fund for pilot work in Ilfracombe being co-delivered with DCC Adult Social Care, the NHS and One Ilfracombe.
- **Enhance Social Enterprise Network –** A new fund to manage the delivery of an ERDF funded programme of support for social enterprises across Devon, and more widely across the Local Enterprise Partnership (LEP) area
- **Systems Development Fund –** This new fund was set up to cover a project for future IT systems development
- **Sovereign Community Housing Fund –** A fund set up to manage the delivery of a project with Sovereign Housing
- **Pathfinder Flood Prevention –** A fund set up to manage the delivery of a project in conjunction with Cornwall County Council.
- **Listening Ear Pilot –** A fund to manage delivery of a new pilot scheme to provide listening support for owners of very small businesses, funded by Devon County Council.
## f) Income
All incoming resources are included in the statement of financial activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies apply to categories of income:
- Grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Where income is received in advance of performance its recognition is deferred and included in creditors. Where entitlement occurs before income is received the income is accrued
- g) Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources.
24
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
- Grants are charged to the statement of financial activities when a constructive obligation exists, notwithstanding that, they may be paid in future accounting periods.
- Charitable activities expenditure enables Community Council of Devon to meet its charitable aims and objectives.
- Governance costs are the costs associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity.
- Support costs, relating to a single activity are allocated directly to that activity. Where support costs relate to several activities they have been apportioned as set out in note 9a
## h) Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows:
- ICT Development and equipment - 50% per annum on cost
- Furniture & equipment - 20% reducing balance
- Tangible fixed assets costing less than £500 are not capitalised
i) Financial instruments The Community Council of Devon only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
- Financial assets, includes trade receivables, cash and bank balances and investments are recognised at transaction value.
- Financial liabilities, includes trade payables and recognised at transaction value. Trade payables are obligations to pay for goods and services acquired from suppliers in the course of business activities.
## j) VAT
The Community Council registered for value added tax (VAT) from 1 October 2008. In these financial statements, where applicable, expenditure is shown inclusive of irrecoverable VAT.
- k) Cash and cash equivalents Cash at bank includes interest bearing accounts held at call with banks. Cash equivalents include monies deposited in 1 Business Bonds which has a 30 day notice period. The money deposited in these bonds has been done so, to secure necessary windup costs associated with the General Reserve Fund.
l) Pension scheme The Community Council of Devon operates a defined contribution scheme and contributions are charged to the SOFA as incurred. Contributions are collected and paid on behalf of employees to Royal London at the following rates:
- Employees – minimum of 3% of salary
- Employers – 5% of salary
## m) Stock/WIP
- Stock of buildings and work in progress are stated at the lower of the purchase price and net realisable value.
25
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 2. INCOMING RESOURCES - DONATIONS AND LEGACIES
|Membership
Fundraising|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**12,774**
12,157
**12,774**
12,157
**0**
0
**0**
0
**542**
1,035
**0**
0
**0**
0
**542**
1,035
Total Funds
Unrestricted Fund
Designated Fund
Restricted Fund|
|---|---|
||**13,316**
13,192
**12,774**
12,157
**0**
0
**542**
1,035|
## 3. INCOMING RESOURCES – OTHER TRADING ACTIVITIES
|Venue Hire
Fundraising
Devon Oil Collective Membership|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**0**
(206)
**0**
(206)
**0**
0
**0**
0
**1,012**
10,047
**0**
0
**0**
0
**1,012**
10,047
**3,527**
1,790
**3,527**
1,790
**0**
0
**0**
0
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund|
|---|---|
||**4,539**
11,631
**3,527**
1,584
**0**
0
**1,012**
10,047|
## 4. INCOMING RESOURCES - INCOME FROM INVESTMENTS
|Bank and Loan Interest|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**982**
1,323
**982**
1,307
**0**
0
**0**
16
Total Funds
Unrestricted Fund
Designated Fund
Restricted Fund|
|---|---|
||**982**
1,323
**982**
1,307
**0**
0
**0**
16|
Capital Fund balances within the designated fund balances are primarily held as longer term cash investments.
## 5. INCOMING RESOURCES - CHARITABLE ACTIVITIES
|1. Economy
2. Health and Wellbeing
3. Community Facilities
4. Services
5. Secure a stable organisation and Quality
6. Constructing Futures|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**328,244**
315,427
**85,809**
52,595
**156,585**
180,412
**85,850**
82,420
**43,309**
135,328
**10,402**
72,189
**22,000**
30,714
**10,907**
32,425
**181,812**
133,072
**55,765**
22,650
**110,084**
81,902
**15,963**
28,520
**120,294**
124,673
**83,472**
80,338
**7,000**
9,000
**29,822**
35,335
**597**
4,397
**597**
4,397
**0**
0
**0**
0
**11,620**
354,929
**11,620**
354,929
**0**
0
**0**
0
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund|
|---|---|
||**685,876**
1,067,826
**247,665**
587,098
**295,669**
302,028
**142,542**
178,700|
## 6. INCOMING RESOURCES - BY FUNDER
|Defra (RCAN agreement through ACRE)
Devon County Council
Devon County Council - Community Resilience Board
Smart Meters and Big Energy Savings Network
Big Lottery Fund
Princes Countryside Trust
Devon Assocaition of Local Councils & County Training Partnership
Cornwall County Council
Design Council
Constructing Futures Devon
NHS
Other income relating to charitable activity|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**54,145**
53,145
**53,145**
53,145
**0**
0
**1,000**
0
**238,263**
137,304
**161,443**
62,000
**0**
5,819
**76,820**
69,485
**43,000**
43,000
**0**
0
**43,000**
43,000
**0**
0
**7,000**
9,000
**0**
0
**7,000**
9,000
**0**
0
**37,940**
0
**0**
0
**37,940**
0
**0**
0
**2,500**
12,500
**0**
0
**2,500**
12,500
**0**
0
**0**
3,500
**0**
3,500
**0**
0
**0**
0
**20,880**
0
**0**
0
**0**
0
**20,880**
0
**0**
4,896
**0**
0
**0**
4,896
**0**
0
**11,620**
354,929
**11,620**
354,929
**0**
0
**0**
0
**22,000**
0
**0**
0
**22,000**
20,000
**0**
0
**248,528**
449,552
**21,457**
113,524
**183,229**
206,813
**43,842**
109,215
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund|
|---|---|
||**685,876**
1,067,826
**247,665**
587,098
**295,669**
302,028
**142,542**
178,700|
26
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## **Defra**
Defra provide funding to all Rural Community Councils through a national contract with ACRE, the national body of Rural Community Councils. This is known as the RCAN (Rural Community Action Network) contract. Under this contract DCT agrees to provide local intelligence and undertake strategic influencing against four themes: housing and planning, fuel poverty and renewable energy, broadband, and transport and services.
## **Devon County Council support for core work and projects**
DCC has an annual service level agreement with DCT. This fund works on community-led planning, social enterprise and social inclusion.
## **Devon Community Resilience Board**
To provide support and grants to local communities to activate their emergency plans.
## **Smart Meters and Big Energy Savings Network**
To raise awareness of fuel poverty, through coaching events, for community leaders and vulnerable older consumers.
## **Princes Countryside Trust**
To launch a new rural business support and mentoring programme for rural businesses, targeting Torridge, West Devon, Mid Devon and Teignbridge.
## **Big Lottery Fund**
Funding in respect of the Coronavirus Community Support Fund.
## **Cornwall County Council**
Funding received in respect of the Pathfinder Flood Prevention project.
## **NHS**
Funding for Maternity Voices project.
## **Constructing Futures Devon Limited**
This is the trading subsidiary of CCD, and amounts shown are revenues earned by CFDL. **Other Income – Charitable Activities**
Represents other income that is related to income from the charitable activities the charity undertakes, where the funder hasn’t specifically been asked to be listed.
## 7. OTHER INCOME
|8.
EXPENDITURE ON RAISING FUNDS
Sundry Miscellaneous Income
Love Devon
Devon Senior Voice|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**824**
1,676
**824**
1,676
**0**
0
**0**
0
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund|
|---|---|
||**824**
1,676
**824**
1,676
**0**
0
**0**
0|
||**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**481**
10,970
**0**
0
**0**
0
**481**
10,970
**520**
616
**0**
0
**0**
0
**520**
616
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund|
||**1,001**
11,586
**0**
0
**0**
0
**1,001**
11,586|
## 8. EXPENDITURE ON RAISING FUNDS
## 9. EXPENDITURE ON CHARITABLE ACTIVITIES
|1. Economy
2. Health and Wellbeing
3. Community Facilities
4. Services
5. Secure a stable organisation and Quality
6. Constructing Futures|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**311,588**
398,247
**162,413**
133,366
**115,506**
214,149
**33,669**
50,732
**29,469**
197,789
**19,688**
183,051
**9,781**
8,380
**0**
6,358
**112,194**
75,430
**105,547**
57,434
**3,019**
9,981
**3,628**
8,015
**163,314**
219,589
**157,990**
203,715
**0**
65
**5,324**
15,219
**1,237**
16,145
**1,130**
11,149
**0**
0
**107**
4,996
**16,922**
358,713
**16,922**
358,713
**0**
0
**0**
0
Restricted Fund
Designated Fund
Unrestricted Fund
Total Funds|
|---|---|
||**634,724**
1,265,914
**463,690**
947,428
**128,306**
233,165
**42,728**
85,321|
27
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 9a. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
|Staff Costs
Travel Costs
Equipment Expenses/IT Costs
Promotion & Training
Premises
Office Expenses
Governance and Professional Fees
Depreciation
Subcontractor Costs
Project Delivery Costs re Constructing Futures
VAT on Overheads|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**448,825**
605,945
**386,438**
473,009
**62,387**
132,936
**0**
0
**217**
34,873
**(7)**
6,984
**224**
20,485
**0**
7,404
**21,332**
24,262
**21,264**
20,402
**68**
1,826
**0**
2,034
**18,538**
29,965
**11,821**
18,447
**5,200**
4,353
**1,517**
7,165
**23,191**
29,161
**23,191**
29,161
**0**
0
**0**
0
**27,650**
59,030
**16,541**
20,138
**9,033**
15,875
**2,076**
23,017
**69,748**
74,065
**20,414**
25,940
**49,334**
47,885
**0**
240
**210**
6,817
**210**
6,817
**0**
0
**0**
0
**41,195**
45,461
**0**
0
**2,060**
0
**39,135**
45,461
**4,639**
356,335
**4,639**
346,530
**0**
9,805
**0**
0
**(20,821)**
0
**(20,821)**
0
**0**
0
**0**
0
Unrestricted Fund
Restricted Fund
Designated Fund
Total Funds|
|---|---|
||**634,724**
1,265,914
**463,690**
947,428
**128,306**
233,165
**42,728**
85,321|
## 10. EXPENDITURE ON CHARITABLE ACTIVITIES - GRANTS
|1. Economy
2. Health and Wellbeing
3. Community Facilities
4. Services
5. Secure a stable organisation and Quality|**2021**
2020
**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**11,054**
5,982
**0**
0
**11,054**
5,982
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Unrestricted Fund
Restricted Fund
Designated Fund
Total Funds|
|---|---|
||**11,054**
0
**0**
0
**11,054**
0
**0**
0|
All grants were paid to organisations and none to individuals.
## 10a. GRANTS AWARDED
Total Grants for the Devon Community Resilience Board, in the year of £11,054, were made to:
|East Down Parish Council|£1,250.00|
|---|---|
|Newton St Cyres Parish Council|£67.65|
|Exmouth Town Council|£1,500.00|
|East Budleigh Parish Council|£142.00|
|Beer Parish Council|£250.00|
|Lympstone Parish Council|£538.80|
|Uplyme Parish Council|£1,500.00|
|Stokeinteignhead Parish Council|£856.14|
|Topsham Community Association|£709.00|
|South Tawton Parish Council|£1,051.20|
|Braunton Parish Council|£1,035.00|
|Bishops Clyst Parish Council|£460.76|
|Lapford Parish Council|£221.03|
|Brentnor Parish Council|£1,262.00|
|Lewdown Parish Council|£210.00|
28
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 11. TRANSFERS BETWEEN FUNDS
During the year £237,038 of income for restricted funds was transferred to the unrestricted fund for contributions from restricted fund projects for project management expenses and programme administration costs, including premises and ICT expenses. This direct charitable expenditure forms part of the restricted funds and is discharged through core activities, (2020 £217,536).
|Transfers between funds (shown in detail below)
**From Restricted**
**To Unrestricted**
Rural Housing Enabler
RHE Community Hub
Devon Community Resilience Forum
Big Energy Savings Network
Princes Countryside Trust
Transforming Ageing
Empowering Enterprise
Experience Works
Maternity Voices
Highlights (Building Connections)
Coronavirus Community Support
YTKO
Connecting Actively to Nature
To Unrestricted - Project close downs
**(From)/To Designated**
**To/(From) Unrestricted**
Catalyst Consultancy Services
Devon Social Enterprise Network
Devon Parent Carers Forum
Ilfracombe Place Pilot
Brixham Town Hall Regeneration
Devon Community Learning Academy
General Reserve
Strategic Development Fund
Systems Development Fund
Devon Senior Voice
Listening Ear
Sovereign Housing Community Development
Pathfinder Flood Prevention
**From Unrestricted**
**To Restricted**
Rural Housing Enabler|**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**217,553**
329,804
**(237,038)**
(217,536)
**19,485**
(112,268)
Restricted Fund
Unrestricted Fund
Designated Fund|
|---|---|
||**2020**
2020
**2020**
2020
**2020**
2020
**£**
£
**£**
£
**£**
£
**40,219**
27,058
**(40,219)**
(27,058)
**0**
0
**7,968**
0
**(7,968)**
0
**0**
0
**24,770**
25,388
**(24,770)**
(25,388)
**0**
0
**7,000**
8,345
**(7,000)**
(8,345)
**0**
0
**2,500**
10,750
**(2,500)**
(10,750)
**0**
0
**0**
4,896
**0**
(4,896)
**0**
0
**44,944**
65,662
**(44,944)**
(65,662)
**0**
0
**4,102**
0
**(4,102)**
0
**0**
0
**7,407**
4,960
**(7,407)**
(4,960)
**0**
0
**37,913**
30,720
**(37,913)**
(30,720)
**0**
0
**36,119**
0
**(36,119)**
0
**0**
0
**26,096**
24,231
**(26,096)**
(24,231)
**0**
0
**0**
7,569
**0**
(7,569)
**0**
0
**0**
9,957
**0**
(9,957)
**0**
0|
||**239,038**
219,536
**(239,038)**
(219,536)
**0**
**0**|
||**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**25,117**
32,428
**0**
0
**(25,117)**
(32,428)
**10,774**
14,467
**0**
0
**(10,774)**
(14,467)
**0**
10,192
**0**
0
**0**
(10,192)
**0**
15,875
**0**
0
**0**
(15,875)
**(39)**
20,093
**0**
0
**39**
(20,093)
**867**
0
**0**
0
**(867)**
0
**(43,268)**
13,813
**0**
0
**43,268**
(13,813)
**(11,832)**
5,400
**0**
0
**11,832**
(5,400)
**(50,000)**
0
**0**
0
**50,000**
0
**(19,584)**
0
**0**
0
**19,584**
0
**32,720**
0
**0**
0
**(32,720)**
0
**14,880**
0
**0**
0
**(14,880)**
0
**20,880**
0
**0**
0
**(20,880)**
0|
||**(19,485)**
112,268
**0**
0
**19,485**
(112,268)|
||**2021**
2020
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**£**
£
**(2,000)**
(2,000)
**2,000**
2,000
**0**
0|
||**(2,000)**
(2,000)
**2,000**
2,000
**0**
0|
|||
||**217,553**
329,804
**(237,038)**
(217,536)
**19,485**
(112,268)|
29
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 12. AUDITOR’S REMUNERATION
|12. AUDITOR’S REMUNERATION|||
|---|---|---|
||**2021**|2020|
|In respect of|**£**|£|
|Audit Services (including VAT) - parent charity|**6,000**|6,000|
|Auditors - Other services|**3,000**|3,000|
|Audit Services (including VAT) - subsidiary|**3,660**|3,660|
All accountancy is undertaken by Community Council of Devon staff.
## 13. DIRECTORS’ REMUNERATION AND EXPENSES
During the year two director/trustees received £251 (2020 four directors/trustees received £652) in respect of reimbursed expenses. No remuneration was paid to the directors/trustees during the year.
## 14. MOVEMENT IN FUNDS FOR THE YEAR
|15. EMPLOYEES
This is stated after charging:
Depreciation
Operating Lease Payments
Gross Salaries
National Insurance Costs
Pension Costs
Total Staff Costs||**2021**
2020
**£**
£
**210**
6,816
**25,320**
32,401|
|---|---|---|
|||**2021**
2020
**£**
£
**391,195**
486,817
**27,812**
38,449
**17,755**
19,842|
|||**436,762**
545,108|
No employee's earnings were more than £60,000 per annum.
Our Key Management Personnel contains the Chief Executive, Deputy Chief Executive (until May 2020) and Director of Resources. In the previous year, this group also contained the Deputy Chief Executive (from October 2019), Director of Operations (to October 2019) and Head of Business Opportunities (to September 2019).
The total of employee benefits made to this group during the year was:-
|Gross Salaries
National Insurance Costs
Pension Costs
Total Staff Costs|**2021**
2020
**£**
£
**76,662**
131,564
**7,888**
13,992
**3,514**
4,161|
|---|---|
||**88,064**
149,717|
Average number of full time equivalents employed by the charity during the year was:-
|Charitable Activities
Average number of staff employed by the charity during the year|**2021**
2020
**14.6**
18.2|
|---|---|
||**2021**
2020
**19**
21|
30
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## Pension Scheme
The Community Council of Devon has completed its Auto Enrollment obligations. As part of that process the Board of the Community Council of Devon, agreed that the employers contribution would be 5% and staff would be asked to contribute a minimum of 3% of gross salary.
At 31st March 2021 there was £nil of outstanding contributions (2020 £3,212).
## 16. FIXED ASSETS and INVESTMENTS
## **Fixed Assets**
|**Fixed Assets**||
|---|---|
|Cost of Equipment
Brought Forward at 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
Brought forward at 1 April 2020
Depreciation - charge for the year
Disposals
At 31 March 2021
Net book value at 31 March 2021
Net book value at 31 March 2020|**2021**
2020
**2021**
2020
**£**
**£**
**£**
**£**
**48,313**
48,313
**48,313**
48,313
**0**
0
**0**
0
**0**
0
**0**
0
**48,313**
48,313
**48,313**
48,313
**47,265**
40,448
**47,265**
40,448
**210**
6,817
**210**
6,817
**0**
0
**0**
0
**47,475**
47,265
**47,475**
47,265
**838**
**838**
1,048
1,048
**Group**
**Charity**|
|||
31
## COMMUNITY COUNCIL OF DEVON
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## **Investments**
|Investments in subsidiaries
**Subsidiaries**
Cost or valuation
At 1 April 2020
At 31 March 2021
Amounts written off
At 1 April 2020
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020
**Details of undertakings**|**2021**
**2020**
**£**
**£**
100
100|**2021**
**2020**
**£**
**£**
100
100|
|---|---|---|
||||
|||**£**
100|
|||100|
|||0|
|||0|
|||100|
|||100|
||||
|
**Undertaking**
**Country of**
**incorporation**
**Holding**
**Subsidiary undertakings**
Constructing Futures Devon Limited,
Units 73 & 74 Basepoint Business
Centre, Yeoford Way, Exeter, EX2
8LB
England
100%
Devon Senior Voice, Units 73 & 74
Basepoint Business Centre, Yeoford
Way, Exeter, EX2 8LB
England
100%|**2020**
**2019**
100
100
100
100
**Proportion of**
**voting rights and**||
The principal activity of Constructing Futures Devon Limited is that of providing onsite construction skills to learners and apprenticies from South Devon College, by acquiring new build properties or refurbishment projects.
The principal activity of Devon Senior Voice is to be an independent and non party political focus for the voice of people aged 50+ within the area of benefit for all policy development and service planning, that affects their quality of life.
## 17. STOCK
|Stock - properties under refurbishment|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**215,640**
175,142
**0**
0
**215,640**
175,142
**0**
0
**Group**
**Charity**|
|---|---|
32
## COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 18. DEBTORS
|Trade debtors
Amounts owed by subsidiary undertakings
Other debtors and prepayments|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**17,890**
109,183
**17,890**
107,718
**0**
0
**16,551**
92,421
**52,863**
33,107
**51,328**
33,107
**70,753**
142,290
**85,769**
233,246
**Group**
**Charity**|
|---|---|
Amounts owed by subsidiary undertakings include £nil (2020: £75,000) which is due after more than one year
## 19. CASH AT BANK
|20. CREDITORS
Village Hall Grants
Business Bond - Cambridge & Counties
General
Trade creditors
Accruals
Loans and borrowings
Other creditors
Value Added Tax|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**7,423**
7,496
**7,423**
7,496
**89,632**
88,767
**89,632**
88,767
**618,948**
552,735
**472,815**
252,697
**716,003**
648,998
**569,870**
348,960
**Group**
**Charity**
**2021**
2020
**2021**
2020
**£**
£
**£**
£
**12,668**
18,211
**7,447**
10,580
**32,625**
86,895
**22,800**
55,303
**100,000**
50,000
**0**
0
**7,120**
13,030
**7,120**
13,030
**25,150**
32,429
**25,150**
32,429
**177,563**
200,565
**62,517**
111,342
**Group**
**Charity**|
|---|---|
## 20. CREDITORS
All amounts are due within one year.
For detail of Loans and borrowings see note 24
33
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 21. ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS
|Fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**Restricted**
**Designated**
**Total**
Unrestricted Restricted Designated
Total
**Funds**
**Funds**
**Funds**
Funds
Funds
Funds
**£**
**£**
**£**
**£**
£
£
£
£
**0**
**0**
**838**
**838**
0
0
1,048
1,048
**166,400**
**480,761**
**355,235**
**1,002,396**
137,822
587,427
241,181
966,430
**(160,567)**
**(16,996)**
**0**
**(177,563)**
(151,624)
(42,933)
(6,008)
(200,565)
**5,833**
**463,765**
**356,073**
**825,671**
(13,802)
544,494
236,221
766,913
**2021**
2020|
|---|---|
## 22. OPERATING LEASE COMMITMENT
At 31 March 2021 the charity has annual commitments under non-cancellable leases as follows:
|**Land and Buildings**
Buildings Lease:
< One year
Two to five years
**Other Operating Leases**
Photocopier:
< One year
Two to five years
**Total**|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**1,980**
4,125
**1,980**
4,125
**0**
0
**0**
0
**1,980**
4,125
**1,980**
4,125
**5,520**
5,520
**5,520**
5,520
**0**
5,520
**0**
5,520
**5,520**
11,040
**5,520**
11,040
**7,500**
15,165
**7,500**
15,165
**Group**
**Charity**|
|---|---|
At 31 March 2021 the charity has Capital commitments of £nil (2020: £nil).
## 23. DEVON LAND BANK TRUST
DCT established the Devon Land Bank Trust (DLBT) in 1989. It was formed through a ‘declaration of trust’ by the chair & vice presidents of DCT, and remained part of DCT with its own trustees. In 2013/2014 DCT became the sole Corporate Trustee for DBLT.
DBLT sought and agreed options on sites for the development of affordable housing. Eight of these options led to developments by a number of Housing Associations, opening between 1996 and 2002. DBLT agreed 999 year leases on the land with Housing Associations. DLBT holds the freehold on all bar one of these sites. DLBT has no funds, income or expenditure of its own. The final money held by DLBT was spent during 2011/2012 to support the Devon Rural Housing Enabler programme.
34
COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
## 24. RELATED PARTY TRANSACTIONS
DCT did not undertake any related party transactions, other than with their subsidiary during the reporting period. None of our trustees receive remuneration or other benefit from their work with the charity, other than allowable out-of-pocket expenses.
The £50,000 loan advanced in 2019 to the company’s subsidiary by a third party, for whom one of the directors holds power of attorney, was subsequently repaid in 2020. Two further loans of £50,000 each by the same party were advanced in the year, both loans were for an initial six month period with interest accruing at 3% per annum. The loans are both repayable on demand.
## 25. NET INCOME FROM TRADING ACTIVITIES OF SUBSIDIARY
The charity owns 100% of the issued ordinary share capital of the following subsidiary company, and is incorporated in the UK:
- Constructing Futures Devon Limited, company registration number 11169867, and their registered address is Units 73 & 74 Basepoint Business Centre, Yeoford Way, Exeter, EX2 8LB
A summary of the companies’ trading results is shown below. Audited accounts are filled with the Registrar of Companies in respect of the company.
|Turnover
Cost of Sales
Gross Profit
Administration Expenses
Other Operating Income
Corporation Tax
**Net (Loss) for the year**
Interest Payable and similar charges
**Net (Loss) for the year**
The aggregate of the Assets and Liabilities was:
Assets
Liabilities
**Shareholder' funds**|**2021**
2020
**£**
£
**51,897**
469,946
**(42,715)**
(461,551)|
|---|---|
||**9,182**
8,395
**(25,126)**
(24,184)
**0**
0
**0**
0|
||**(15,944)**
(15,789)|
||**(7,070)**
(1,905)|
||**(23,014)**
(17,694)|
||**363,308**
476,646
**(457,476)**
(547,800)|
||**(94,168)**
(71,154)|
35
## **RESTRICTED FUNDS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|INCOME AND EXPENDITURE
**Incoming Resources**
Income from Donations and Legacies
Income from Investments
Other Trading Activities
Income from Charitable Activities
Other Income
**Total Incoming Resources**
**Resources Expended**
Expenditure on Charitable Activities
Expenditure on Charitable Activities - Grants
Other Expenditure
**Total Resources Expended**
**NET INCOME/(EXPENDITURE)**
Gross transfers between funds
**NET INCOMING/(OUTGOING) RESOURCES FOR THE**
**YEAR AND NET MOVEMENT IN FUNDS**
Grant payment to subsidiary
Balances brought forward at 1 April 2020
**BALANCES CARRIED FORWARD AT 31 MARCH 2021**|**Total Funds**
Total Funds
**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**295,669**
302,028
**0**
0
**Group**|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Constructing Futures
Devon|**Total Funds**
Total
Funds
**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**295,669**
302,028
**0**
0
**Charity**|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Love Devon Village
Halls Appeal|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**68,867**
117,508
**0**
0
Rural Housing
Enabler|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**33,232**
3,434
**0**
0
**0**
0
**0**
0
**33,232**
3,434
**0**
0
**13,886**
2,884
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**13,886**
2,884
**0**
0
**19,346**
550
**0**
0
**(7,968)**
0
**0**
0
**11,378**
550
**0**
0
**550**
0
**15,250**
15,250
**11,928**
550
**15,250**
15,250
Devon Remembers
RHE Community Hub|
|---|---|---|---|---|---|---|
||**295,669**
302,028|**0**
0|**295,669**
302,028|**0**
0|**68,867**
117,508||
||**128,306**
233,165
**11,054**
5,982
**0**
0|**40,276**
115,018
**0**
0
**0**
0|**88,030**
118,147
**11,054**
5,982
**0**
0|**0**
0
**0**
0
**0**
0|**58,381**
92,786
**0**
0
**0**
0||
||**139,360**
239,147|**40,276**
115,018|**99,084**
124,129|**0**
0|**58,381**
92,786||
||**156,309**
62,881
**(237,038)**
(217,536)|**(40,276)**
(115,018)
**0**
0|**196,585**
177,899
**(237,038)** (217,536)|**0**
0
**0**
(808)|**10,486**
24,722
**(38,219)**
(25,058)||
||**(80,729)**
(154,655)
**544,494**
699,149|**(40,276)**
(115,018)
**366,054**
481,072|**(40,453)**
(39,637)
**0**
0
**178,440**
218,077|**0**
(808)
**0**
808|**(27,733)**
(336)
**82,850**
83,186||
||**463,765**
544,494|**325,778**
366,054|**137,987**
178,440|**0**
0|**55,117**
82,850||
36
**RESTRICTED FUNDS FOR THE YEAR ENDED 31 MARCH 2021**
|INCOME AND EXPENDITURE
**Incoming Resources**
Income from Donations and Legacies
Income from Investments
Other Trading Activities
Income from Charitable Activities
Other Income
**Total Incoming Resources**
**Resources Expended**
Expenditure on Charitable Activities
Expenditure on Charitable Activities - Grants
Other Expenditure
**Total Resources Expended**
**NET INCOME/(EXPENDITURE)**
Gross transfers between funds
**NET INCOMING/(OUTGOING) RESOURCES FOR THE**
**YEAR AND NET MOVEMENT IN FUNDS**
Grant payment to subsidiary
Balances brought forward at 1 April 2020
**BALANCES CARRIED FORWARD AT 31 MARCH 2021**||**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
4,896
**0**
0
Transforming Ageing|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Growing the Rural
Church|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**50,384**
59,470
**0**
0
Empowering Enterprise|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**4,102**
0
**0**
0
Experience Works|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
DSEN SE Enhance|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**43,000**
43,000
**0**
0
Devon Community
Resilience Board|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Impact Readiness
Western Power
Distribution|
|---|---|---|---|---|---|---|---|---|
|||**0**
4,896|**0**
0|**50,384**
59,470|**4,102**
0|**0**
0|**43,000**
43,000||
|||**0**
117
**0**
0
**0**
0|**0**
0
**0**
0
**0**
0|**2,963**
3,461
**0**
0
**0**
0|**0**
0
**0**
0
**0**
0|**0**
0
**0**
0
**0**
0|**0**
2,371
**11,054**
5,782
**0**
0||
|||**0**
117|**0**
0|**2,963**
3,461|**0**
0|**0**
0|**11,054**
8,153||
|||**0**
4,779
**0**
(6,517)|**0**
0
**0**
2|**47,421**
56,009
**(44,944)**
(65,662)|**4,102**
0
**(4,102)**
0|**0**
0
**0**
1|**31,946**
34,847
**(24,770)**
(25,388)|**0**
0
**0**
0
**0**
(5,000)
**0**
1
**0**
(5,000)
**0**
1
**0**
5,000
**0**
(1)
**0**
0
**0**
0|
|||**0**
(1,738)
**0**
1,738|**0**
2
**0**
(2)|**2,477**
(9,653)
**(1,040)**
8,613|**0**
0
**0**
0|**0**
1
**0**
(1)|**7,176**
9,459
**25,141**
15,682||
|||**0**
0|**0**
0|**1,437**
(1,040)|**0**
0|**0**
0|**32,317**
25,141||
37
## **RESTRICTED FUNDS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**RESTRICTED FUNDS**
**FOR THE YEAR ENDED 31 MARCH 2021**|||||||||
|---|---|---|---|---|---|---|---|---|
|INCOME AND EXPENDITURE
**Incoming Resources**
Income from Donations and Legacies
Income from Investments
Other Trading Activities
Income from Charitable Activities
Other Income
**Total Incoming Resources**
**Resources Expended**
Expenditure on Charitable Activities
Expenditure on Charitable Activities - Grants
Other Expenditure
**Total Resources Expended**
**NET INCOME/(EXPENDITURE)**
Gross transfers between funds
**NET INCOMING/(OUTGOING) RESOURCES FOR THE**
**YEAR AND NET MOVEMENT IN FUNDS**
Grant payment to subsidiary
Balances brought forward at 1 April 2020
**BALANCES CARRIED FORWARD AT 31 MARCH 2021**||**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**7,000**
9,000
**0**
0
Big Energy Savings
Network|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**2,500**
12,500
**0**
0
Princes Countryside
Trust|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Devon & Cornwall
Police - Community
Unity|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
5,818
**0**
0
Connecting Actively to
Nature|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**22,000**
20,000
**0**
0
Maternity Voices|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Highlights
(Building Connections)|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**37,940**
0
**26,644**
26,402
**0**
0
**0**
0
**37,940**
0
**26,644**
26,402
**1,821**
0
**308**
2,022
**0**
0
**0**
0
**0**
0
**0**
0
**1,821**
0
**308**
2,022
YTKO
Coronavirus
Community Support
Fund|
|||**7,000**
9,000|**2,500**
12,500|**0**
0|**0**
5,818|**22,000**
20,000|**0**
0||
|||**0**
655
**0**
0
**0**
0|**0**
477
**0**
0
**0**
0|**0**
0
**0**
200
**0**
0|**0**
272
**0**
0
**0**
0|**9,781**
7,991
**0**
0
**0**
0|**890**
5,111
**0**
0
**0**
0||
|||**0**
655|**0**
477|**0**
200|**0**
272|**9,781**
7,991|**890**
5,111||
|||**7,000**
8,345
**(7,000)**
(8,345)|**2,500**
12,023
**(2,500)**
(12,987)|**0**
(200)
**0**
(295)|**0**
5,546
**0**
(7,569)|**12,219**
12,009
**(7,407)**
(4,960)|**(890)**
(5,111)
**(37,913)**
(30,720)|**36,119**
0
**26,336**
24,380
**(36,119)**
0
**(26,096)**
(24,231)
**0**
0
**240**
149
**0**
0
**(1)**
(150)
**0**
0
**239**
(1)|
|||**0**
0
**0**
0|**0**
(964)
**0**
964|**0**
(495)
**0**
495|**0**
(2,023)
**0**
2,023|**4,812**
7,049
**16,887**
9,838|**(38,803)**
(35,831)
**38,803**
74,634||
|||**0**
0|**0**
0|**0**
0|**0**
0|**21,699**
16,887|**0**
38,803||
38
## **DESIGNATED FUNDS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME AND EXPENDITURE**
**Incoming Resources**
Core Funding
Membership
Donations and Legacies
Income from Investments
Other Trading Activities
Income from Charitable Activities
Other Income
**Total Incoming Resources**
**Resources Expended**
Expenditure on Charitable Activities
Expenditure on Charitable Activities - Grants
Expenditure on Raising Funds
Other Expenditure
**Total Resources Expended**
**NET INCOME/(EXPENDITURE)**
Gross transfers between funds
**NET INCOMING/(OUTGOING) RESOURCES FOR THE**
**YEAR AND NET MOVEMENT IN FUNDS**
Balances brought forward at 1 April 2020
**BALANCES CARRIED FORWARD AT 31 MARCH 2021**|**Total Funds**
Total
Funds
**2021**
2020
**£**
£
**0**
0
**0**
0
**542**
1,035
**0**
16
**1,012**
10,047
**142,542**
178,700
**0**
0|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**27,010**
53,575
**0**
0
Catalyst Consultancy
Services|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Strategic Development
Fund|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Systems Development
Fund|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
15,585
**0**
0
Devon Parent Carers
Forum|**2021**
2020
**2021**
2020
**£**
£
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**2,952**
6,815
**0**
0
**0**
0
**0**
0
**2,952**
6,815
**0**
0
**1,696**
7,204
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**1,696**
7,204
**0**
0
**1,256**
(389)
**0**
0
**(867)**
0
**43,268**
(13,813)
**389**
(389)
**43,268**
(13,813)
**(389)**
0
**156,732**
170,545
**0**
(389)
**200,000**
156,732
General Reserve
Devon Community
Learning Academy|
|---|---|---|---|---|---|---|
||**144,096**
189,798|**27,010**
53,575|**0**
0|**0**
0|**0**
15,585||
||**42,728**
85,321
**0**
0
**1,001**
11,586
**0**
0|**1,893**
21,105
**0**
0
**0**
0
**0**
0|**0**
0
**0**
0
**0**
0
**0**
0|**0**
0
**0**
0
**0**
0
**0**
0|**0**
5,393
**0**
0
**0**
0
**0**
0||
||**43,729**
96,907|**1,893**
21,105|**0**
0|**0**
0|**0**
5,393||
||**100,367**
92,891
**19,485**
(112,268)|**25,117**
32,470
**(25,117)**
(32,428)|**0**
0
**11,832**
(5,400)|**0**
0
**50,000**
0|**0**
10,192
**0**
(10,192)||
||**119,852**
(19,377)|**0**
42|**11,832**
(5,400)|**50,000**
0|**0**
0||
||**236,221**
255,598|**1**
(41)|**91,360**
96,760|**0**
0|**0**
0||
||**356,073**
236,221|**1**
1|**103,192**
91,360|**50,000**
0|**0**
0||
39
## **DESIGNATED FUNDS**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME AND EXPENDITURE**
**Incoming Resources**
Core Funding
Membership
Donations and Legacies
Income from Investments
Other Trading Activities
Income from Charitable Activities
Other Income
**Total Incoming Resources**
**Resources Expended**
Expenditure on Charitable Activities
Expenditure on Charitable Activities - Grants
Expenditure on Raising Funds
Other Expenditure
**Total Resources Expended**
**NET INCOME/(EXPENDITURE)**
Gross transfers between funds
**NET INCOMING/(OUTGOING) RESOURCES FOR THE**
**YEAR AND NET MOVEMENT IN FUNDS**
Balances brought forward at 1 April 2020
**BALANCES CARRIED FORWARD AT 31 MARCH 2021**|**2021**
2020
**£**
£
**0**
0
**0**
0
**542**
1,035
**0**
16
**0**
8,289
**0**
0
**0**
0
Love Devon|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**1,012**
1,758
**0**
0
**0**
0
Devon Senior Voice|**2021**
2020
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**44,100**
53,900
**0**
0
Enhance Social
Enterprise Network|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
16,840
**0**
0
Ilfracombe Pilot|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
31,985
**0**
0
Brixham Town Hall
Regeneration|**2021**
2020
**£**
£
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**14,880**
0
**0**
0
Sovereign Housing
Community Dev|**2021**
2020
**2021**
2020
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**20,880**
0
**32,720**
0
**0**
0
**0**
0
**20,880**
0
**32,720**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
Pathfinder Flood Prevention
Listening Ear Pilot|
|---|---|---|---|---|---|---|---|
||**542**
9,340|**1,012**
1,758|**44,100**
53,900|**0**
16,840|**0**
31,985|**14,880**
0||
||**0**
0
**0**
0
**481**
10,970
**0**
0|**107**
4,996
**0**
0
**520**
616
**0**
0|**30,042**
42,717
**0**
0
**0**
0
**0**
0|**0**
965
**0**
0
**0**
0
**0**
0|**8,990**
2,941
**0**
0
**0**
0
**0**
0|**0**
0
**0**
0
**0**
0
**0**
0||
||**481**
10,970|**627**
5,612|**30,042**
42,717|**0**
965|**8,990**
2,941|**0**
0|**0**
0
**0**
0|
||**61**
(1,630)
**0**
0|**385**
(3,854)
**19,584**
0|**14,058**
11,183
**(10,774)**
(14,467)|**0**
15,875
**0**
(15,875)|**(8,990)**
29,044
**39**
(20,093)|**14,880**
0
**(14,880)**
0|**20,880**
0
**32,720**
0
**(20,880)**
0
**(32,720)**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0|
||**61**
(1,630)|**19,969**
(3,854)|**3,284**
(3,284)|**0**
0|**(8,951)**
8,951|**0**
0||
||**(1,630)**
0|**(15,519)**
(11,665)|**(3,284)**
0|**0**
0|**8,951**
0|**0**
0||
||**(1,569)**
(1,630)|**4,450**
(15,519)|**0**
(3,284)|**0**
0|**0**
8,951|**0**
0||
40