2023-03-31-accounts

COMMUNITY COUNCIL OF DEVON

OPERATING AS

DEVON COMMUNITIES TOGETHER

TRUSTEES’ REPORT AND GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st ] MARCH 2023

Charity Registration Number: 1074047 Company Registration Number: 03694095 (England and Wales)

Working With Communities 2022-23 2.220 p•op tr•knlng. i••mlng 566 171.034 t Grants of over £372k •wwd•d to communlty groups to bulld communlty r•slU•nc•. h•ip wlth th• Cost of Uvlng cr1￿$ arbd •ncourag• wlidUf• •nd blodlv•r51ty lonely and Isolated lry ijalnlng Building the capacity and skills of Local facilities. spaces. services and people Reducing inequalities and Improving health and wellbeing 13 NHS patlw 4.973 rurnl 373 •dvk• 211 286 ha115 as W• contIn￿ to bulld first ever map fadiltl•s. Inciudlng fior￿1n0 h•Us Eryag•d wAth 62 nthn In thdr own Encouraging community resilience and sustainability 419 CL)ntrlbutsd to 15 116_ to help bulld comrnunlty resluenc 117 399 ￿ethl •ntr•pr•n•urs •nd small btssln•ss•s upported to grow and Innovate through 121 co•chlng. workshops. pwr l••rnlng. tr•lnlrbg •nd n•tworklry employers •ncourag•d •rKI support•d to , Eng•g•d F￿9vId• Incluslv• workpi•c•5 young pl￿pie to ￿Ild Ukraln• towards employment Supporting local businesses Championing diversity and inclusion 254 memb•rs of Devon Soclal Ent•rprS59 70 p•opi• ErbgagAd and b•rrl•rs to taklng th• 04_19 vaccln• 140 peopl•

Contents
Trustees’ Report	4 - 13
Statement of Trustees’ Responsibilities	14
Independent Auditor’s Report	15 - 17
Group Statement of Financial Activities	18
Balance Sheets	19
Group Statement of Cashflows	20
Notes to the Group Accounts	21 - 43

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

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.

Vision and Mission

Our vision is to inspire and support rural communities in Devon to be dynamic and sustainable places for people to live and work.

Our mission is to inspire and support communities to be thriving, resilient and inclusive. We will achieve this through our values of:

• integrity

• professionalism

• collaboration

• inclusion

• resourcefulness

Strategic Plan 2022-25

Devon Communities Together, as a charitable, asset-based community development organisation, supports and enables initiatives in rural communities. We are the strategic voice for rural communities, championing grassroots issues, developing solutions with statutory, voluntary, and private sector partners. The Strategic Plan is designed to ensure that we remain a cornerstone of Devon and a respected partner who will champion rural communities. We have reviewed our strategic aims which will underpin every activity that we deliver.

We have reviewed our vision, mission and values which are considered still fit for purpose. The Strategic Plan provides the framework for our activities, informing our business development plans and Integrated Marketing and Communications Strategy. All these feed into 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 and we continued to use the HACT social value system to measure the social value of our work.

Our 2022/23 Quarterly and Annual Impact Reports can be found at https://www.devoncommunities.org.uk/case-studies

We continue to operate in a rapidly changing and uncertain environment. We have continued to work in partnership with Action with Communities in Rural England (ACRE); Defra; Devon County Council (DCC), District Councils, Town and Parish Councils and One Devon NHS as well as working in collaboration with a wide range of stakeholders and voluntary organisations and community groups. Our asset-based community led community development model has a vital part to play in supporting and working alongside Devon’s rural and coastal communities going forward.

We work with partners and stakeholders to support ‘rural proofing’ of local policy and service development, in the implementation of national policies such as the Levelling Up Agenda, the Whole–of-

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

Society Approach to Resilience, the Integrated Health and Social Care System legislative framework, Climate Change Net Zero Targets and the proposed Devon-wide devolution deal.

We have recognised the need to invest in digital technology and skills and have continued the implementation of a Microsoft Dynamics whole system digital development programme during 2022-23, to support both frontline service delivery and for back-office functions.

We continuously review our organisational structure and investment in staff and resources to ensure we are operating efficiently and demonstrating good value. We manage a hybrid working policy and have plans to relocate to new premises in 2023. We have continued to invest in upskilling our workforce and in supporting the wellbeing of our staff.

During 2022/23, DCT (excluding its subsidiary) achieved total funding from charitable activities of £1.2m and we ended the year with a healthy pipeline of potential funding and revenue opportunities.

How our activities deliver public benefit

We have been supporting Devon’s communities for 62 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.

As of March 2023, the DCT membership stood at 294 members. Through our subsidiary trading company, Constructing Futures Devon Ltd (CFDL), we have also continued to deliver opportunities for apprentices and other young people to engage in real-world construction and renovation projects.

In a challenging and uncertain social and financial environment, we have maintained our core services this year, and have successfully managed existing relationships, whilst developing new relationships with key stakeholders and funders. We have also negotiated new community development opportunities (including securing a three-year VCSE infrastructure support contract with East Devon District Council).

Statement on Grant Making Activities

We have historically operated several grant-giving programmes to further our charitable objectives and our mission to ‘help communities help themselves’. During 2022-23:

• We managed the Devon Community Resilience Forum, allocating grants to community organisations to help alleviate the potential impact of flooding and other emergencies. During the year grants totalling £17,023 were made to local Resilience Groups, as detailed in note 10a of the financial statements.

• We managed the administration of the Devon County Council Growing Your Community Resilience Grant fund, allocating grants totalling £44,867 to rural community groups.

• We managed the administration of the “Wild About Devon” community wildlife grant scheme in partnership with the Devon Environment Foundation and Devon County Council, allocating a total £5,000 grant funding to 27 community groups.

• We paid out a further £117,382 of grants under the 2021-22 funded Contain Outbreak Management Fund (COMF).

• We participated in the administration of the One Devon NHS VCSE Infrastructure Partnership administered Cost of Living Grant Fund, a project which saw the NHS allocate £300,000 to local community groups and organisations

• We supported the promotion of the Devon County Council administered “Connecting You” community grant fund, which allocated £75,853 in grant funding to 14 community groups and organisations.

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

KEY ACTIVITIES 2022/23

We have grouped our key activities this year under our six key strategic aims:

1. champion diversity and inclusion, hear minority voices and respond to their needs

• DCT provided a dedicated infrastructure support service for community organisations engaged in supporting refugees from the Ukraine and participating host families, as part of the Devon Homes for Ukraine scheme.

• DCT were a delivery partner on the Department for Transport “Connecting You” Devon (Tackling Loneliness with Transport) programme this year. Travel training sessions were delivered to 63 participants and 14 grants were awarded by DCC under the scheme, with a total value of £75,853.

• Innovation for Youth and Community Programme: 13 partnership staff supported across 8 organisations; 4 best practice models produced; 17 SMEs supported with grant applications; 35 young people and 9 youth services engaged with regarding rural services.

• DCT facilitated community engagement events in Mid and North Devon, gathered feedback from 70 residents to better understand the Covid 19 vaccination barriers for seldom heard groups.

• DCT evaluated the NHS/VCSE Core 20 + 5 Community Connector schemes in Ilfracombe and North Dartmoor aimed at reducing rural health inequalities through social prescribing.

• DCT commissioned an external accessibility audit of our website and we have now established an internal working group to implement recommended improvements.

2. identify and work to reduce inequalities to ensure ‘rural proofing’ of services and to improve community health and wellbeing

• One Devon NHS Integrated Care Service (ICS) Virtual Wards Pilot Programme. To date, through this NHS funded East Devon pilot, we have enabled 7 VCSE partners to support 13 patients receiving clinical treatment in their homes and evaluated patient data.

• One Devon NHS Integrated Care Service Digital Inclusion Strategic Partnership. We co-chaired 4 Digital Inclusion Partnership Group meetings and given a presentation on Rural Digital Health Inequalities in Devon.

• Funded by Devon Public Health, 2 DCT staff have been embedded in the Devon Public Health Community Outreach Team during 2022/23 gathering community insight and intelligence.

• Through the Devon VCSE Assembly Health Inequalities Hub, we have contributed to the development of the One Devon NHS Health Inequalities Interim Integrated Care Strategy published in December 2022 and successfully made the case for the inclusion of people living in rural communities and remote rural settlements with dispersed population as a priority health inequality category.

• The CEO presented evidence on our work around rural health inequalities in a rural Mid Devon Community Practice Study to the House of Lords Inquiry Committee on Integrated Care Systems and primary & community healthcare in March 2023. We also facilitated workshops at the Devon Health Inequalities Symposium in April 2022.

3. work with communities to develop innovative ways to achieve community resilience and a positive impact for climate change and sustainability

• The Devon Community Resilience Forum increased its membership to 419; over 900 people booked onto the virtual events held in May and November 2022 and over 50 people attended district-level events. 153 community groups have been supported in work relating to community emergency planning and 14 assisted to create or update their plan. £17,023 of Devon Community Resilience Forum grant funding was awarded in 2022-23.

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

• DCT has managed the stakeholder engagement aspect of the Devon Resilience Innovation Project (DRIP), part of the Flood & Coastal Resilience Programme and engaged with 62 local people about Property Flood Resilience measures.

• We administered and awarded £44,867 of Devon County Council (DCC) Growing Communities grant funding to 18 not for profit rural community groups and organisations.

• We administered the Wild About Devon community grant scheme. 27 community wildlife groups were awarded a total of £5000 in small grants to undertake diverse wildlife projects.

• DCT facilitated the Devon Net Zero and Climate Change Community Peer Network: 300 people were reached through 15 engagement activities; 3 YouTube videos created (130+ views) and a net zero community vision co-created in Rattery.

• Big Energy Saving Network Energy Efficiency Advice & Training Programme, DCT delivered over 19 events in 17 Devon-wide rural locations and provided 141 rural residents with energy advice to address fuel poverty, energy efficiency, cost of living and support for vulnerable people.

4. support Devon’s rural economy, local entrepreneurs and businesses to develop and thrive, and promote community wealth building

• DCT’s subsidiary company, Constructing Futures Devon Ltd (CFDL) facilitates real life construction experience for local young people studying construction skills through South Devon College. 171 16–18 year-old construction students and 5 construction apprentices have worked on our projects between 2019 and 2022, across trades including carpentry, bricklaying, plumbing and electrical, plastering, painting, and decorating.

• DCT’s business start-up and growth support service, New Start Devon (NSD) together with our Community Renewal Fund Social Enterprise Support service supported 399 existing businesses, potential entrepreneurs, and social enterprises this year through coaching, training and peer networking events.

• Supporting Employability and Skills programmes for young people: Experience Works and Empowering Enterprise Programmes - Inclusive Employment workshops delivered, and video case studies produced. we engaged with 150 young people in total and achieved an estimated reach of 2,000+ employers via news bulletins.

• Wellbeing Works Programme - in total, the project delivered 76 workshops for 566 participants; supported 488 people from 134 businesses and provided 1-2-1 wellbeing check-ins for 35 individuals.

5. develop community capacity building, through local facilities, spaces, services, people and their skills

• During the second half of 2022-23, we conducted 211 on site village hall audits to begin building a Devon Community Asset Map.

• We have provided advice/ information to 373 village halls and community buildings/facilities and have supported approximately 849 community, voluntary and other organisations.

• We conducted 3 Community Planning Consultations this year, Tavistock Neighbourhood Development Plan community consultation, Braunton Neighbourhood Plan community consultation and The Low Carbon Alliance Ford Oaks Solar and Green Infrastructure Facility community consultation.

• We conducted 7 Housing Need Surveys this year. Surveys have been sent to 4973 households, resulting in responses from 889 households to date, and a need for 74 affordable homes identified.

• DCT is a key delivery partner in the Devon Land Use Framework pilot, informing the national Land Use Framework.10 workshops were held with 112 participants and 230 stakeholders have been enabled to contribute into the national framework.

• 257 orders from Devon Oil Collective members led to 171,034 litres of oil being ordered in the period. Membership increased by 77 members this year to 278 members.

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

6. flourish as an agile, flexible, learning organisation, responding positively to the evolving needs of our communities, stakeholders and staff.

• Through the Devon Community Learning Academy, we delivered or supported 180 training and learning events and community engagement events to a total of 2220 participants.

• As a member of the Devon, Plymouth and Torbay VCSE Assembly, we responded to the Cost-of-Living Crisis by participating in the administration of £300,000 Cost of Living Grants to grass roots VCSE groups and organisations between November 2022 and March 2023 and contributed to the Devon Public Health Cost of Living Data Dashboard.

• We completed the implementation of an internal management restructure programme during 2022.

• We completed Phase One of our Digital System development plan, transitioning to a custom-built Microsoft Dynamics Customer Relationship Management (CRM) System and a new HR Support digital platform.

• DCT staff and Trustees attended two team training events on Mental Health Awareness and Equality, Diversity, and Inclusion, as well as a series of Dynamics CRM training and coaching sessions. We also held a Trustees Board awayday in September 2022 and an all-staff team awayday in November 2022.

• Staff attended two national network conferences hosted by the Action with Communities in Rural England (ACRE).

FINANCIAL REVIEW

Group Income (see notes 2 - 7 to the financial statements)

During the year ended 31 March 2023, DCT achieved total incoming resources of £1,542,389 (31 March 2022: £1,229,164).

Group Unrestricted Funds Income amounted to £521,984 (2022: £164,296).

Group Restricted Funds Income amounted to £659,846 (2022: £735,178).

Group Designated Funds Income amounted to £360,559 (2022: £329,690).

Group Expenditure (see notes 8 - 10a to the financial statements)

Total resources expended amounted to £1,535,815 (2022: £1,001,471), of this £184,272 (2022: £62,384) was directly disbursed as grants. The overall increase relates to 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 £6,574 (2022: surplus of £227,693). Fund balances at 31 March 2023 total £1,059,938 (2022: £1,053,364). These are analysed between the various funds in the statement of financial activities (see page 18) and are represented by the assets and liabilities as shown in the balance sheet (see page 19).

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

RESERVES POLICIES

The total funds held by DCT on 31 March 2023, including a breakdown of restricted, unrestricted and designated funds are:

The group unrestricted funds show an increase in the movement of funds amounting to £15,814 (2022: decrease of £5,323). This has resulted in the total fund balance increasing from £510 to £16,324 in the current year. This fund represents free reserves, after setting up a General Reserve, and the balance is for use at the charity’s discretion, including covering project cash flow and potential deficits.

The group restricted funds show a decrease in the movement of funds amounting to £69,457 (2022: increase of £65,045). The total restricted fund balances have decreased from £528,810 to £459,353 in the current year.

The group designated funds show an increase in the movement of funds amounting to £60,217 (2022: increase of £167,971). The total designated fund balances have increased from £524,044 to £584,261 in the current year.

At the end of the reporting period, the charity held reserves for specified purposes within the following designated funds:

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 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

The Trustees at the year-end earmarked £41,256 from this fund for specific development proposals in 2023-24, with the remainder to be available as opportunities arise and for long term development.

Systems Development Fund – This fund was established with the purpose to fund project costs of developing new IT systems. The balance on this fund will be partly utilised in 2023-24 to fund ongoing systems updates and to establish a specific new Digital Systems Lead post.

Premises Fund – This fund was established to cover the estimated costs associated with moving to a new office location, including fit-out costs, moving costs and to provide a reserve for potential dilapidation costs.

Catalyst Consultancy – This fund is used to manage small consultancy contracts (typically below £10k). Any surpluses generated are ordinarily transferred to Unrestricted Funds.

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.

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

Healthwatch Devon Fund – This fund was set up with funds received from Healthwatch Devon CIO and will continue to be used to fund future projects with a focus on health and wellbeing.

Connecting You – This fund was set up to manage the funding of DCC’s Connecting You project. The balance on this fund will be used in 2023-24.

Village Halls Audits support – This fund was set up with funds received from NHS One Devon to support our continued programme of Village Halls audit in 2023-24.

During the year there were additional designated funds for specific projects with remaining balances being transferred to Unrestricted Funds as projects come to an end.

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, longerterm 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 continued to support its trading subsidiary Constructing Futures Devon Ltd (CFDL), with the intercompany loan of £175,000 being repaid in September 2022. At the time of advancing any loan, interest rates and repayment terms are established to reflect the risk involved and protect DCT’s capital against inflation. DCT’s Board has previously sought, and acted on, professional advice on the risk level, terms, and legal implications of making loans to CFDL.

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 current risk register sets out 8 categories of risk. These are:

• Financial

• Personal

• Reputational

• Premises

• IT

• Business Disruption

• Organisational and Operational

• Health and Safety.

Each of these categories have been reviewed and refreshed to take account of current risks, controls we have in place and the priority we propose the risk should be given. 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 Chief Executive is responsible for involving staff in the risk management process and maintaining the appropriate level of trustee involvement. The organisational Risk Register is reviewed quarterly, and ‘RAG’ rated status reports provided to the Board of Trustees and the Business Continuity Plan is reviewed and updated annually. DCT has identified the following as the current top risks for the organisation:

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

• Risk: Financial – Loss of European funding and uncertainty regarding the UK Shared Prosperity Fund resulting in failure to secure long-term funding/ maintain sufficient reserves Mitigation: The CEO, supported by the Deputy CEO, 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. Monthly budget reviews identify potential revenue gaps and monthly budget monitoring ensures revenue generation activities are on track to meet financial targets. Reserve policies are regularly monitored and assessed, and robust financial controls and processes ensure that DCT is not vulnerable to theft or fraud.

• Risk: IT Failure/ Disruption/ Cyber Security Breach Mitigation: DCT has reviewed IT support needs with our provider and has upgraded cyber security. Data and software are cloud based, mitigating risk of loss of data, security breaches and outdated software. We have implemented a new system wide Customer Relationship Management (CRM) and monitoring dashboard system. We ensure all staff are using devices that are fit for purpose for remote working. Issues of vulnerability to viruses and hacking are mitigated through robust firewalls and security provided by our IT Support Service.

• Risk: Performance failure resulting in reputational damage Mitigation: We have achieved the ISO 9001 and 14001 quality standards and ensure that we are always operating in compliance with them.

• Risk: Personnel - Staff recruitment and retention challenges due to short term funding model Mitigation: Our business development pipeline includes several long-term funding opportunities which we are actively pursuing, and we have been successful in securing a three year contract this year. Staff handbook provides all relevant information to staff on CCD employment policies and processes. Staff receive regular one to one supervision and annual appraisals. We invest in workforce development and seek opportunities to provide continuing professional development opportunities through internal promotion. We plan to conduct a detailed staff survey during the first quarter of 2023/24.

• Risk: Premises - Failure to provide an appropriate working environment Mitigation: DCT has continued to operate a hybrid working model during 2022/23, which enables the organisation to be more resilient and to have greater flexibility. The Trustee Board and the Senior Management Team conducted a premises options appraisal process this year and we are planning to relocate our offices in 2023 .

FUTURE-PROOFING PLANS

We will continue to strive, as an agile and learning organisation, 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 champion diversity and inclusion and work to reduce rural and health inequalities, gathering intelligence and evidence so we can represent the needs of communities to policy makers and commissioners at both local and national levels.

Key external factors impacting DCT:

• Levelling up and devolution plans.

• New Whole-of-Society Approach to Resilience.

• New Health and Social Care Integrated Care System legislative and policy framework.

• • Climate Change - Net Zero Targets.

• Withdrawal from EEC

• War in Ukraine

• Pandemic legacy

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

We will seek to secure resources which will enable us to achieve our long-term goals:

1. Building place-based partnerships and programmes to contribute to the improvement of our six strategic aims, to add value to the contributions of individual initiatives. We will achieve this by:

2. playing an active part in the Devon, Plymouth, and Torbay VCSE Assembly Development Leadership Group, and

3. delivering place-based services in each rural District in collaboration with local partners.

4. Gathering and disseminating intelligence on rural and coastal communities’ lived experience and resilience. By profiling resource and capacity to identifying solutions, we will secure the information necessary to inform future funding and service development strategies. We will achieve this by:

5. conducting a minimum of six local community consultation activities per year including completion of the community asset map audit of Devon village halls, and

6. continuing to analyse the 2021 Census results to identify and respond to key demographic changes in rural Devon.

7. Empowering communities to develop asset-based community engagement and capacity building in partnership with public sector leaders, with the aim of reducing rural inequalities. We will achieve this by:

8. promoting a rural index of deprivation model and policy rural proofing with DCC, One Devon NHS and Local Authorities, and

9. conducting a ‘rural proofing’ analysis of a minimum of one county-wide service or policy per year.

10. Tackling the lack of housing and services for people in rural areas by supporting communities to develop community and neighbourhood plans and delivering Housing Needs Surveys. We will achieve this by:

11. continuing to manage and develop the Devon Community Housing Hub, and

12. annually delivering a minimum of eight Housing Needs Surveys.

13. Actively supporting the economy of Devon by assisting community-owned, micro and small and medium enterprises, and through the creation of training opportunities, skills development and increased employment. We will achieve this by:

14. continuing to support the growth of Devon Social Enterprise Network membership.

15. Collaborating with communities, VCSE and public sector partners to identify and reduce rural health inequalities to improve health and wellbeing. We will achieve this by:

16. initiating and delivering a minimum of three programmes per year focused on reducing rural health inequalities and promoting community wellbeing.

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.

The Strategic Plan was refreshed during 2022, and the key strategic aims have been revised, for the period 2022-25.

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

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 (a) finance and personnel matters, and (b) 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.

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 WorkNest.

Disclosure of Related Party Transactions

Trustees do not as a rule, receive remuneration or other benefit from their work with the charity, other than allowable out-of-pocket expenses. An exception was agreed this year to pay a trustee an ex-gratia payment (see note 24 to the financial statements).

REFERENCE AND ADMINISTRATIVE DETAILS

President	David Fursdon, HM Lord-Lieutenant of Devon
Chair	Nicola Gurr
Board Members	Alan Quick
	Charlotte Gough (Treasurer appointed 12 May 2022)
	Chris Coward (resigned 12 May 2022)
	Dale Hall
	David Rogers
	Ian Cowling
	Matthew Dodd (appointed 17 November 2022)
	Michael Wharton (Treasurer resigned 12 May 2022)
	Renee Smithens (Vice Chair)
	Simon Sanger-Anderson
	Vic Ebdon
	William Styles (appointed 17 November 2022)
	Zoe Seaton (appointed 9 February 2023)
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
	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.

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COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

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 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 27 July 2023 and signed on their behalf by: -

Directors/Trustees

Nicola Gurr, Chair

Charlotte Gough, Treasurer

14

COMMUNITY COUNCIL OF DEVON INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2023

Opinion

We have audited the financial statements of the Community Council of Devon (the “Charity”) for the year ended 31[st] March 2023, 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 2023 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

15

COMMUNITY COUNCIL OF DEVON INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2023

• 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 14, 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.

16

COMMUNITY COUNCIL OF DEVON INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2023

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 listed on page 16. 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 7 August 2023

17

COMMUNITY COUNCIL OF DEVON GROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING GROUP INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

		Unrestricted Funds	Restricted Funds	Designated Funds	Total Funds	Unrestricted Funds	Restricted Funds	Designated Funds	Total Funds
		2023	2023	2023	2023	2022	2022	2022	2022
		£	£	£	£	£	£	£	£
INCOME AND EXPENDITURE	Note
Incoming Resources
Donations and Legacies	2	11,276	0	173	11,449	11,976	0	3,328	15,304
Other Trading Activities	3	1,560	0	0	1,560	1,601	0	277	1,878
Income from Investments	4	5,235	0	0	5,235	818	0	0	818
Income from Charitable Activities	5, 6	503,913	659,846	360,386	1,524,145	149,967	735,178	326,085	1,211,230
Other Income	7	0	0	0	0	(66)	0	0	(66)
Total Incoming Resources		521,984	659,846	360,559	1,542,389	164,296	735,178	329,690	1,229,164
Resources Expended
Expenditure on Raising Funds	8	0	0	0	0	0	0	(118)	(118)
Expenditure on Charitable Activities	9, 9a	1,137,609	182,865	31,069	1,351,543	673,648	224,977	40,580	939,205
Expenditure on Charitable Activities - Grants	10, 10a	0	184,272	0	184,272	5,000	53,425	3,959	62,384
Total Resources Expended		1,137,609	367,137	31,069	1,535,815	678,648	278,402	44,421	1,001,471
NET INCOME/(EXPENDITURE)		(615,625)	292,709	329,490	6,574	(514,352)	456,776	285,269	227,693
Transfers between funds	11	631,439	(362,166)	(269,273)	0	509,029	(391,731)	(117,298)	0
NET INCOME/(EXPENDITURE) FOR THE YEAR
AND NET MOVEMENT IN FUNDS		15,814	(69,457)	60,217	6,574	(5,323)	65,045	167,971	227,693
Balances brought forward at 1 April 2022		510	528,810	524,044	1,053,364	5,833	463,765	356,073	825,671
BALANCES CARRIED FORWARD AT 31 MARCH
2023		16,324	459,353	584,261	1,059,938	510	528,810	524,044	1,053,364

Full analysis of funds is shown on pages 36 to 43 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.

18

COMMUNITY COUNCIL OF DEVON BALANCE SHEETS

AS AT 31 MARCH 2023 .

Notes Fixed Assets Tangible assets 16 Investments 16a 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	2023 2022 2023 2022 £ £ £ £ 537 671 537 671 0 0 100 100 Group Charity
	537 671 637 771
	311,000 534,598 0 0 102,135 302,750 116,357 524,984 882,767 479,132 838,707 479,100
	1,295,902 1,316,480 955,064 1,004,084
	236,501 263,787 79,175 96,624
	1,059,401 1,052,693 875,889 907,460
	1,059,938 1,053,364 876,526 908,231
	16,324 510 90,851 133,269 459,353 528,810 201,414 250,918 584,261 524,044 584,261 524,044
	1,059,938 1,053,364 876,526 908,231

The charity made a deficit of £31,705 (2022: surplus £314,171).

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 18 to 43 were approved by the board of directors on 27 July 2023 and were signed on its behalf by: -

Directors/Trustees

Nicola Gurr, Chair

Charlotte Gough, Treasurer

Company Registered Number: 3694095

19

COMMUNITY COUNCIL OF DEVON GROUP STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cashflows from Operating activities: Net cash provided by/ (used in) Operating activities Cashflows from Investing activities: Dividends, Interest and Rents from Investments Net cash provided by Investing activities Cashflows from Financing activities: Proceeds from advancement of loans Net cash provided by 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 for the reporting period (as per the statement of financial activities) Adjustments for: Depreciation charges Interest from Investments Decrease/(Increase) in Stocks Decrease/(Increase) in Debtors (Decrease)/Increase 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 2023 £ 398,400 5,235 5,235 0 0 403,635 479,132 882,767 6,574 134 (5,235) 223,598 200,615 (27,286) 398,400 882,767 882,767 At 1 April 2022 £ 479,132 0	Total Funds 2022 £ (287,689) 818 818 50,000 50,000 (236,871) 716,003 479,132 227,693 167 (818) (318,958) (231,997) 36,224 (287,689) 479,132 479,132 Cashflows At 31 March 2023 £ £ 403,635 882,767 0 0
	479,132	403,635 882,767

20

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

CCD 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 notes.

The financial statements consolidate the results of the charity and its subsidiary undertaking on a lineby-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 £6,574, with total funds held at the end of the period of £1,059,938. Of these total group funds, £600,585 was held in either unrestricted or designated funds; a net increase of £76,031. Designated funds include a General Reserve Fund set at £200,000, which would cover costs that would arise should the charity cease trading.

The charity reported a net cash inflow of £406,635 for the year, with cash and cash equivalents held at the end of the period of £882,767.

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.

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COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

• 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 :

• ACRE/Defra – To manage the Defra funding received in partnership with ACRE.

• Devon Community Housing Hub – To support communities in establishing a need for affordable housing.

• Devon County Council – Devon Remembers – To support the restoration, renovation and maintenance of World War 1 War Memorials.

• 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.

• Devon Community Resilience Forum – To encourage the production of emergency plans at a community level.

• Devon Food Rescue – To enable communities across Devon to rescue and redistribute surplus food from across the supply chain.

• Big Energy Savings Network – Raising awareness about fuel poverty.

• WPD Energy Affordability scheme - To raise awareness of fuel poverty and implement measures to promote energy affordability in partnership with Western Power.

• Constructing Futures Devon – To provide onsite construction skills to learners and apprentices from South Devon College by acquiring new build properties or refurbishment projects.

• New Start Devon/YTKO – To give business advice and support to new and growing businesses over 3 years.

• Wild About Devon – A community wildlife grant scheme in partnership with the Devon Environment Foundation and Devon County Council.

• NHS Virtual Wards Pilot - supporting patients receiving clinical treatment in their homes.

• NHS VCSE Assembly Fund – To increase engagement with the NHS and Social Care to improve health and care, public health and reduce health inequalities.

• NHS Core 20 + Connector fund – To reduce rural health inequalities through social prescribing.

• Growing Communities grant fund – To provide grants for not-for-profit rural community groups and organisations, in partnership with DCC.

• Contain Outbreak Management Fund (COMF) – Phase II funding to provide support for communities emerging from the Covid pandemic.

• SSE Community Renewal Fund – To provide funding support for Social Enterprise organisations.

• Innovation for Youth and Community Project (IYC) – To provide funding support for rural young peoples groups (part of the Community Renewal Funding).

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.

22

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

• 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 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.

• Premises Fund – This fund was set up to manage the costs of re-locating offices and to provide for potential dilapidation costs

• Systems Development Fund – This fund was set up to cover a project for future IT systems development.

• Healthwatch Devon – A fund set up to manage the legacy grant from Healthwatch Devon, to be used for future health related projects.

• 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.

• Devon Resilience Innovation Project – A fund set up to manage the funding of DCC’s Resilience Innovation project.

• Connecting You – This fund was set up to manage the funding of DCC’s Connecting You project.

• NHS Covid Vaccine Outreach – This fund was set up to manage the funding for Vaccine outreach support in Mid and North Devon.

• Village Halls Audits support – This fund was set up with funds received from NHS One Devon to support our continued programme of Village Halls audits .

e) 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

• f) 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.

23

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

• 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

g) 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.

h) 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 except for 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.

i) 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.

j) Cash and cash equivalents Cash at bank includes interest bearing accounts held at call with banks. Cash equivalents include monies deposited in a 31-day Notice Savings account. The money deposited in this account has been done so, to secure necessary windup costs associated with the General Reserve Fund.

• k) 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

• l) Stock/WIP Stock of buildings and work in progress are stated at the lower of the purchase price and net realisable value.

24

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2. INCOMING RESOURCES - DONATIONS AND LEGACIES

Membership Fundraising	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 11,276 11,976 11,276 11,976 0 0 0 0 173 3,328 0 0 0 0 173 3,328 Total Funds Unrestricted Fund Designated Fund Restricted Fund
	11,449 15,304 11,276 11,976 0 0 173 3,328

3. INCOMING RESOURCES – OTHER TRADING ACTIVITIES

Fundraising Devon Oil Collective	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 0 277 0 0 0 0 0 277 1,560 1,601 1,560 1,601 0 0 0 0 Total Funds Unrestricted Fund Restricted Fund Designated Fund
	1,560 1,878 1,560 1,601 0 0 0 277

4. INCOMING RESOURCES - INCOME FROM INVESTMENTS

5. INCOMING RESOURCES - CHARITABLE ACTIVITIES 6. INCOMING RESOURCES - BY FUNDER 2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ Bank and Loan Interest 5,235 818 5,235 818 0 0 0 0 5,235 818 5,235 818 0 0 0 0 Total Funds Unrestricted Fund Designated Fund Restricted Fund 2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 1. Economy 358,438 312,328 54,385 46,427 264,100 178,924 39,953 86,977 2. Health and Wellbeing 349,743 353,054 0 0 120,773 189,356 228,970 163,698 3. Community Facilities 324,854 311,703 57,522 48,293 217,379 227,343 49,953 36,067 4. Services 153,326 229,182 54,222 50,284 57,594 139,555 41,510 39,343 5. Secure a stable organisation and Quality 750 963 750 963 0 0 0 0 6. Constructing Futures 337,034 4,000 337,034 4,000 0 0 0 0 1,524,145 1,211,230 503,913 149,967 659,846 735,178 360,386 326,085 Total Funds Unrestricted Fund Restricted Fund Designated Fund 2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ Defra (RCAN agreement through ACRE) 53,145 54,145 0 0 53,145 53,145 0 1,000 Devon County Council 461,180 266,604 162,829 139,004 59,950 70,100 238,401 57,500 East Devon District Council 3,300 6,000 3,300 6,000 0 0 0 0 Big Energy Savings Network 5,619 4,928 0 0 5,619 4,928 0 0 Environment Agency 39,000 0 0 0 39,000 0 0 0 Devon Environment Foundation 3,000 6,500 0 0 3,000 6,500 0 0 Devon Voluntary Action 34,500 351,230 0 0 34,500 351,230 0 0 Western Power 3,700 8,000 0 0 3,700 8,000 0 0 School For Social Entrepreneurs 58,236 44,728 0 0 58,236 44,728 0 0 Petroc 136,615 113,892 0 0 136,615 83,882 0 0 Cornwall County Council 0 55,875 0 0 0 0 0 55,875 YTKO 30,383 0 0 30,383 30,010 0 0 Constructing Futures Devon 337,034 4,000 337,034 4,000 0 0 0 0 NHS 226,604 19,500 0 0 192,284 19,500 34,320 0 Other income relating to charitable activity 131,829 275,828 750 963 43,414 63,155 87,665 211,710 1,524,145 1,211,230 503,913 149,967 659,846 735,178 360,386 326,085 Total Funds Unrestricted Fund Restricted Fund Designated Fund	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 5,235 818 5,235 818 0 0 0 0 Total Funds Unrestricted Fund Designated Fund Restricted Fund	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 5,235 818 5,235 818 0 0 0 0 Total Funds Unrestricted Fund Designated Fund Restricted Fund	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 5,235 818 5,235 818 0 0 0 0 Total Funds Unrestricted Fund Designated Fund Restricted Fund
	5,235 818 5,235 818 0 0 0 0
			1,524,145 1,211,230 503,913 149,967 659,846 735,178 360,386 326,085
			2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 53,145 54,145 0 0 53,145 53,145 0 1,000 461,180 266,604 162,829 139,004 59,950 70,100 238,401 57,500 3,300 6,000 3,300 6,000 0 0 0 0 5,619 4,928 0 0 5,619 4,928 0 0 39,000 0 0 0 39,000 0 0 0 3,000 6,500 0 0 3,000 6,500 0 0 34,500 351,230 0 0 34,500 351,230 0 0 3,700 8,000 0 0 3,700 8,000 0 0 58,236 44,728 0 0 58,236 44,728 0 0 136,615 113,892 0 0 136,615 83,882 0 0 0 55,875 0 0 0 0 0 55,875 30,383 0 0 30,383 30,010 0 0 337,034 4,000 337,034 4,000 0 0 0 0 226,604 19,500 0 0 192,284 19,500 34,320 0 131,829 275,828 750 963 43,414 63,155 87,665 211,710 Total Funds Unrestricted Fund Restricted Fund Designated Fund
			1,524,145 1,211,230 503,913 149,967 659,846 735,178 360,386 326,085

5. INCOMING RESOURCES - CHARITABLE ACTIVITIES

6. INCOMING RESOURCES - BY FUNDER

25

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Defra

Defra provide funding to all Rural Community Councils through a national contract with ACRE, the national body of Rural Community Councils, to provide local intelligence and undertake strategic influencing against eight themes: Digital Infrastructure; Digital Skills & Inclusion; Rural Life Opportunities; Social Infrastructure; Rural Transport; Net Zero & Affordable Energy; Housing and Planning and Business Support & Social Enterprise Development.

Devon County Council support for core work and projects

DCC has an annual service level agreement with DCT. This fund works on asset-based community development, community-led planning, social enterprise and social inclusion. In addition, DCC also funds specific projects undertaken.

Environment Agency

Providing funding for the Devon Community Resilience Forum to support local communities to activate their emergency plans.

East Devon District Council

Funding support for work with specific projects.

Big Energy Savings Network

To raise awareness of fuel poverty, through coaching events, for community leaders and vulnerable older consumers.

Devon Environment Foundation

To support grants for local groups to promote wildlife in the local community.

Devon Voluntary Action

Providing funding for the Contain Outbreak Management Fund.

Western Power

To raise awareness of fuel poverty and implement measures to promote energy affordability. School For Social Entrepreneurs

Funding support for Social Enterprise organisations under the Community Renewal Fund Petroc

Funding for Empowering Enterprise and Experience Works projects.

YTKO

Funding for New Start Devon, providing business start-up support and coaching. NHS

Funding for several different projects, VCSE Assembly fund, Covid Vaccine Outreach, Core20+ Connector scheme, Village Halls audit support.

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, where the funder hasn’t specifically been asked to be listed.

7. OTHER INCOME

Sundry Miscellaneous Income	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 0 (66) 0 (66) 0 0 0 0 Total Funds Unrestricted Fund Restricted Fund Designated Fund
	0 (66) 0 (66) 0 0 0 0

8. EXPENDITURE ON RAISING FUNDS

Devon Senior Voice

Total Funds		Unrestricted	Fund	Restricted	Fund	Designated	Fund
2023	2022	2023	2022	2023	2022	2023	2022
£	£	£	£	£	£	£	£
0	(118)	0	0	0	0	0	(118)
0	(118)	0	0	0	0	0	(118)

26

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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

2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 389,733 306,990 285,773 206,730 95,394 90,168 8,566 10,092 30,528 152,589 0 0 25,960 131,913 4,568 20,676 361,829 221,422 302,258 215,034 50,970 1,888 8,601 4,500 304,793 230,123 284,918 223,904 10,541 1,008 9,334 5,211 3,941 4,389 3,941 4,288 0 0 0 101 260,719 23,692 260,719 23,692 0 0 0 0 Restricted Fund Designated Fund Unrestricted Fund Total Funds

1,351,543 939,205 1,137,609 673,648 182,865 224,977 31,069 40,580

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

2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 715,183 537,741 713,628 500,867 1,555 33,974 0 2,900 17,660 5,483 5,383 2,010 9,299 3,246 2,978 227 34,172 75,696 33,095 69,178 1,077 6,406 0 112 47,622 22,321 18,755 16,109 8,344 5,303 20,523 909 30,693 24,358 30,693 24,358 0 0 0 0 24,795 25,027 16,330 17,067 7,647 7,902 818 58 50,815 81,774 30,712 26,178 20,103 55,510 0 86 134 167 134 167 0 0 0 0 167,090 148,924 25,500 0 134,840 112,636 6,750 36,288 246,228 8,220 246,228 8,220 0 0 0 0 17,151 9,494 17,151 9,494 0 0 0 0 Unrestricted Fund Restricted Fund Designated Fund Total Funds

1,351,543 939,205 1,137,609 673,648 182,865 224,977 31,069 40,580

10. EXPENDITURE ON CHARITABLE ACTIVITIES - GRANTS

1. Economy 2. Health and Wellbeing 3. Community Facilities 4. Services 5. Secure a stable organisation and Quality	2023 2022 2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ £ £ 0 0 0 0 0 0 0 0 117,382 52,618 0 5,000 117,382 47,618 0 0 66,890 5,807 0 0 66,890 5,807 0 0 0 0 0 0 0 0 0 0 0 3,959 0 0 0 0 0 3,959 Unrestricted Fund Restricted Fund Designated Fund Total Funds
	184,272 62,384 0 5,000 184,272 53,425 0 3,959

All grants were paid to organisations and none to individuals.

27

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10a. GRANTS AWARDED

Total Grants in the year of £184,272 were made to:

Devon Community Resilience Forum
Lewdown Grouped Parish Council	£1,098
Lynton & Lynmouth Town Council	£1,500
Acts Of Kindness	£100
Newton St Cyres Parish Council	£1,500
Bradninch Town Council	£785
Brixton Parish Council	£332
Dunsford Parish Council	£250
Lympstone Parish Council	£1,490
Uplyme Parish Council	£1,370
Ide Parish Council	£723
Bishops Clyst Parish Council	£356
Charstock Eco Group	£5,732
Bampton Flood Response Team	£673
Loxhore Parish Council	£176
Budleigh Salterton Town Council	£937
Wild About Devon Grant Fund
Sid Valley Biodiversity group	£119
Libraries Unlimited	£77
New Prosperity Devon	£81
Friends of St Peters	£100
Buckland Brewer Green Team	£100
St John Baptist Hawkchurch	£107
Friends of South Dartmoor Association	£134
Yealm Community Energy	£160
PCC Ilsington	£208
Bebuckfastleigh	£300
Sirona Therapeutic	£222
Sparkwell PC	£449
Dara Learning Group	£499
Cockington Water Meadows Restoration	£195
North Bovey PC	£282
Wild About Lodiswell	£174
Sustainable Crediton	£142
Sweetpea	£120
Common Flora	£500
Honiton Community Action	£198
Kingsbridge Comm College	£91
Greener Ugborough	£193
Thrive Project	£150
Royal Devon University Healthcare Trust	£103
Chardstock Eco Group	£100
Ideford PC	£100
Earthjump CIC	£97

Contain Outbreak Management Fund (COMF)

Action To Prevent Suicide	£12,500
Age UK Exeter	£6,100
Rite To Freedom	£11,058
Project Food	£11,918
Churches Housing Action	£19,907
Home Start Exeter	£22,840
Resilient Lives	£13,250
Devon Link Up	£19,810
Growing Communities Grant Fund
Exmouth Stroke Survivors	£500
Sampford Courtenay Village Hall	£3,000
Strawpatch	£1,000
Teign Valley Larder	£3,000
Totnes with Bridgetown	£2,800
Lavington URC	£2,256
High Bickington	£3,000
PCC Sandford & Upton Hellions Parish	£3,000
Nurture In Nature	£3,000
Spreyton Village Shop	£3,000
Tavistock Community Garden	£1,000
Bungalow Youth Project	£3,000
All Together Okehampton	£2,364
Stowford Parish Hall	£2,814
Gittisham Parish Council	£2,142
Estuary League of Friends	£3,000
Crediton Rugby Club	£3,000
Totnes Bike Hub	£2,990

28

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11. TRANSFERS BETWEEN FUNDS

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 Core20Plus Connector ACRE/Defra Empowering Enterprise Experience Works Maternity Voices Highlights (Building Connections) Growing Communities Grant Fund YTKO Flood & Coastal Resilience Innovation WPD Energy Affordability COMF Community Grant Fund COMF Phase 2 Community Renewal Fund - SSE Petroc Innovation Youth Community NHS VCSE Assembly Wild About Devon Devon Food Rescue Scheme NHS Digital Inequality Research (From)/To Designated To/(From) Unrestricted Catalyst Consultancy Services Love Devon Fundraising Connecting You Devon Resilience Innovation Project Devon Community Learning Academy General Reserve Strategic Development Fund Systems Development Fund Premises Fund Devon Senior Voice Wellbeing Works Healthwatch Devon NHS Covid Vaccine Outreach Sovereign Housing Community Development Pathfinder Flood Prevention Take The Leap VCSE Task & Finish	2023 2022 2023 2022 2023 2022 £ £ £ £ £ £ 631,439 509,029 (362,166) (391,731) (269,273) (117,298) Restricted Fund Unrestricted Fund Designated Fund
	2022 2021 2023 2022 2023 2022 £ £ £ £ £ £ 20,631 46,920 (20,631) (46,920) 0 0 0 703 0 (703) 0 0 58,202 26,415 (58,202) (26,415) 0 0 6,189 3,500 (6,189) (3,500) 0 0 17,304 0 (17,304) 0 0 0 53,145 53,145 (53,145) (53,145) 0 0 36,500 40,000 (36,500) (40,000) 0 0 28,000 36,000 (28,000) (36,000) 0 0 1,680 6,111 (1,680) (6,111) 0 0 0 925 0 (925) 0 0 9,950 0 (9,950) 0 0 0 28,800 27,900 (28,800) (27,900) 0 0 0 20,100 0 (20,100) 0 0 4,573 6,400 (4,573) (6,400) 0 0 0 75,461 0 (75,461) 0 0 17,753 0 (17,753) 0 0 0 36,339 33,616 (36,339) (33,616) 0 0 24,000 0 (24,000) 0 0 0 10,300 0 (10,300) 0 0 0 2,500 0 (2,500) 0 0 0 6,300 1,400 (6,300) (1,400) 0 0 0 13,135 0 (13,135) 0 0
	362,166 391,731 (362,166) (391,731) 0 0
	2023 2022 2023 2021 2023 2022 £ £ £ £ £ £ 60,487 38,852 0 0 (60,487) (38,852) 0 1,759 0 0 0 (1,759) 91,333 0 0 0 (91,333) 0 28,675 0 0 0 (28,675) 0 1,000 2,000 0 0 (1,000) (2,000) 0 0 0 0 0 0 0 (46,808) 0 0 0 46,808 (42,041) 0 0 0 42,041 0 (30,000) 0 0 0 30,000 0 0 785 0 0 0 (785) 98,500 0 0 0 (98,500) 0 42,367 0 0 0 (42,367) 0 18,987 0 0 0 (18,987) 0 (35) 33,410 0 0 35 (33,410) 0 55,866 0 0 0 (55,866) 0 11,900 0 0 0 (11,900) 0 19,534 0 0 0 (19,534)
	269,273 117,298 0 0 (269,273) (117,298)
	631,439 509,029 (362,166) (391,731) (269,273) (117,298)

29

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

During the year £362,166 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, (2022 £391,731).

12. AUDITOR’S REMUNERATION

12. AUDITOR’S REMUNERATION
	2023	2022
In respect of	£	£
Audit Services (including VAT) - parent charity	7,200	6,480
Auditors - Other services	900	900
Audit Services (including VAT) - subsidiary	4,680	5,050

All accountancy is undertaken by Community Council of Devon staff.

13. DIRECTORS’ REMUNERATION AND EXPENSES

During the year director/trustees received a combined total of £1,529 (2022: £267) in respect of reimbursed expenses.

In addition, an ex-gratia payment of £500 was made to Vic Ebdon to recognise his contribution to the work of Constructing Futures Devon Limited.

No other remuneration was paid to the directors/trustees during the year.

14. MOVEMENT IN FUNDS FOR THE YEAR

This is stated after charging: Depreciation Operating Lease Payments	2023 2022 £ £ 134 167 26,738 24,981

30

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

15. EMPLOYEES

Gross Salaries National Insurance Costs Pension Costs Total Staff Costs	2023 2022 £ £ 630,443 452,344 47,472 31,376 28,695 19,789
	706,610 503,509

No employee's earnings were more than £60,000 per annum.

Our Key Management Personnel contains the Chief Executive, Director of Resources (post ceased in June 2022) and Deputy Chief Executive (appointed from September 2022).

The total of employee benefits made to this group during the year was £115,720 (2022 £88,441)

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	2023 2022 21.3 16.7
	2023 2022 28 22

Pension Scheme

The Community Council of Devon has completed its Auto Enrolment obligations. As part of that process the Board of the Community Council of Devon, agreed that the employer contribution would be 5% and staff would be asked to contribute a minimum of 3% of gross salary.

At 31st March 2023 there was £nil of outstanding contributions (2022 £4,408).

31

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16. FIXED ASSETS and INVESTMENTS

Fixed Assets

Fixed Assets	Fixed Assets
Cost of Equipment Brought Forward at 1 April 2022 Additions Disposals At 31 March 2023 Depreciation Brought forward at 1 April 2022 Depreciation - charge for the year Disposals At 31 March 2023 Net book value at 31 March 2023
	48,313
	47,642 134 0
	47,776
	537
Investments Investments in subsidiaries
Subsidiaries Cost or valuation At 31 March 2023 Amounts written off At 31 March 2023 Carrying amount At 31 March 2023 Details of undertakings
Undertaking Country of incorporation Holding Subsidiary undertakings Constructing Futures Devon Limited, Units 73 & 74 Basepoint Business Centre, Yeoford Way, Exeter, EX2 8LB England 100%

The principal activity of Constructing Futures Devon Limited is that of providing onsite construction skills to learners and apprenticies, by acquiring new build properties or refurbishment projects.

32

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17. STOCK

18. DEBTORS 19. CASH AT BANK 20. CREDITORS Stock - properties under refurbishment Trade debtors Amounts owed by subsidiary undertakings Other debtors and prepayments 31 Day Notice account - Cambridge & Counties Other Bank balances Trade creditors Accruals Loans and borrowings Other creditors Value Added Tax

2023 2022 2023 2022 £ £ £ £ 311,000 534,598 0 0 311,000 534,598 0 0 Group Charity 2023 2022 2023 2022 £ £ £ £ 45,840 206,269 45,840 206,269 0 0 15,840 224,400 56,295 96,481 54,677 94,315 102,135 302,750 116,357 524,984 Group Charity 2023 2022 2023 2022 £ £ £ £ 393,500 90,359 393,500 90,359 489,267 388,773 445,207 388,741 882,767 479,132 838,707 479,100 Group Charity 2023 2022 2023 2022 £ £ £ £ 17,457 23,642 17,604 20,736 35,555 50,713 28,082 36,456 150,000 150,000 0 0 20,638 21,402 20,638 21,402 12,851 18,030 12,851 18,030 236,501 263,787 79,175 96,624 Group Charity

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 2023

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 0 537 537 0 0 671 671 231,896 480,281 583,724 1,295,902 234,346 558,761 523,373 1,316,480 (215,572) (20,929) 0 (236,501) (233,836) (29,951) 0 (263,787) 16,324 459,352 584,261 1,059,938 510 528,810 524,044 1,053,364 2023 2022

22. OPERATING LEASE COMMITMENT

At 31 March 2023 annual commitments under non-cancellable leases were as follows:

Land and Buildings Buildings Lease: < One year Two to five years Other Operating Leases Photocopier: < One year Two to five years Total	2023 2022 2023 2022 £ £ £ £ 2,384 2,043 2,384 2,043 0 0 0 0 2,384 2,043 2,384 2,043 234 1,614 234 1,614 1,250 1,563 1,250 1,563 1,484 3,177 1,484 3,177 3,868 5,220 3,868 5,220 Group Charity

At 31 March 2023 capital commitments were £nil (2022: £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 DLBT. DCT Board of Trustees conducts an annual review of DLBT assets and liabilities.

DLBT sought and agreed options on sites for the development of affordable housing. Eight of these options led to developments by several Housing Associations, opening between 1996 and 2002. DLBT agreed to 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 2023

24. RELATED PARTY TRANSACTIONS

DCT did not undertake any related party transactions, other than with their subsidiary during the reporting period.

The Charity paid an ex-gratia amount of £500 to Vic Ebdon a trustee, in recognition of his contribution to the Company’s subsidiary.

Other than the above, none of our trustees receive remuneration or other benefit from their work with the charity, other than allowable out-of-pocket expenses.

There is a loan of £150,000, advanced to the company’s subsidiary by a third party, for whom one of the directors holds power of attorney. The loan is repayable in February 2024, with interest accruing at 4.2% per annum.

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/ (Loss) Administration Expenses Other Operating Income Corporation Tax Net Profit/ (Loss) for the year Interest Payable and similar charges Net Profit/ (Loss) for the year The aggregate of the Assets and Liabilities was: Assets Liabilities Shareholder' funds	2023 2022 £ £ 356,987 51,886 (261,961) (52,497)
	95,026 (611) (27,333) (28,315) 0 0 0 0
	67,693 (28,926)
	(9,462) (9,666)
	58,231 (38,592)
	356,824 536,796 (431,353) (669,556)
	(74,529) (132,760)

35

RESTRICTED FUNDS

FOR THE YEAR ENDED 31 MARCH 2023

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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	Total Funds Total Funds 2023 2022 £ £ 0 0 0 0 0 0 659,846 735,178 0 0 Group	2023 2022 £ £ 0 0 0 0 0 0 0 0 0 0 Constructing Futures Devon	Total Funds Total Funds 2023 2022 £ £ 0 0 0 0 0 0 659,846 735,178 0 0 Charity	2023 2022 £ £ 0 0 0 0 0 0 43,414 62,255 0 0 Devon Community Housing Hub	2023 2022 2023 2022 £ £ £ £ 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 11,225 0 0 0 0 0 0 0 0 0 0 0 11,225 0 0 Devon Remembers RHE Community Hub
	659,846 735,178	0 0	659,846 735,178	43,414 62,255
	182,865 224,977 184,272 53,425 0 0	19,953 47,886 0 0 0 0	162,912 177,091 184,272 53,425 0 0	28,111 27,820 0 0 0 0
	367,137 278,402	19,953 47,886	347,184 230,516	28,111 27,820
	292,709 456,776 (362,166) (391,731)	(19,953) (47,886) 0 0	312,662 504,662 (362,166) (391,731)	15,303 34,435 (20,631) (46,920)	0 (11,225) 0 0 0 (703) 0 0 0 (11,928) 0 0 0 11,928 15,250 15,250 0 0 15,250 15,250
	(69,457) 65,045 528,810 463,765	(19,953) (47,886) 277,892 325,778	(49,504) 112,931 0 0 250,918 137,987	(5,328) (12,485) 42,632 55,117
	459,353 528,810	257,939 277,892	201,414 250,918	37,304 42,632

36

RESTRICTED FUNDS FOR THE YEAR ENDED 31 MARCH 2023

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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023		2023 2022 £ £ 0 0 0 0 0 0 65,000 44,902 0 0 Empowering Enterprise	2023 2022 £ £ 0 0 0 0 0 0 46,620 38,980 0 0 Experience Works	2023 2022 £ £ 0 0 0 0 0 0 39,000 43,000 0 0 Devon Community Resilience Board	2023 2022 £ £ 0 0 0 0 0 0 5,619 4,928 0 0 Big Energy Savings Network	2023 2022 2023 2022 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 93,593 0 2,091 0 0 0 0 0 93,593 0 2,091 0 74,489 0 750 15,249 0 0 0 0 0 0 0 0 74,489 0 750 15,249 Core20Plus Connector Maternity Voices
		65,000 44,902	46,620 38,980	39,000 43,000	5,619 4,928
		8,127 2,618 0 0 0 0	731 586 0 0 0 0	1,449 440 17,023 5,807 0 0	369 489 0 0 0 0
		8,127 2,618	731 586	18,472 6,247	369 489
		56,873 42,284 (36,500) (40,000)	45,889 38,394 (28,000) (36,000)	20,528 36,753 (58,202) (26,415)	5,250 4,439 (6,189) (3,500)	19,104 0 1,341 (15,249) (17,304) 0 (1,680) (6,111) 1,800 0 (339) (21,360) 0 0 339 21,699 1,800 0 0 339
		20,373 2,284 3,721 1,437	17,889 2,394 2,394 0	(37,674) 10,338 42,655 32,317	(939) 939 939 0
		24,094 3,721	20,283 2,394	4,981 42,655	0 939

37

RESTRICTED FUNDS FOR THE YEAR ENDED 31 MARCH 2023

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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023		2023 2022 £ £ 0 0 0 0 0 0 0 900 0 0 Highlights (Building Connections)	2023 2022 £ £ 0 0 0 0 0 0 59,950 0 0 0 Growing Communities Grant Fund	2023 2022 £ £ 0 0 0 0 0 0 30,383 30,010 0 0 YTKO	2023 2022 £ £ 0 0 0 0 0 0 0 20,100 0 0 Flood & Coastal Resilience Innovation	2023 2022 2023 2022 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 3,700 8,000 0 351,230 0 0 0 0 3,700 8,000 0 351,230 208 519 1,500 109,269 0 0 117,382 47,618 0 0 0 0 208 519 118,882 156,887 WPD Energy Affordability COMF Community Grant Fund
		0 900	59,950 0	30,383 30,010	0 20,100
		0 (25) 0 0 0 0	0 0 44,867 0 0 0	1,227 443 0 0 0 0	0 0 0 0 0 0
		0 (25)	44,867 0	1,227 443	0 0
		0 925 0 (925)	15,083 0 (9,950) 0	29,156 29,567 (28,800) (27,900)	0 20,100 0 (20,100)	3,492 7,481 (118,882) 194,343 (4,573) (6,400) 0 (75,461) (1,081) 1,081 (118,882) 118,882 1,081 0 118,882 0 0 1,081 0 118,882
		0 0 0 0	5,133 0 0 0	356 1,667 1,906 239	0 0 0 0
		0 0	5,133 0	2,262 1,906	0 0

38

RESTRICTED FUNDS

FOR THE YEAR ENDED 31 MARCH 2023

£ 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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	£ 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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	2023 2022 £ £ 0 0 0 0 0 0 34,500 0 0 0 COMF Phase 2	2023 2022 £ £ 0 0 0 0 0 0 58,236 44,728 0 0 Community Renewal Fund - SSE	2023 2022 £ £ 0 0 0 0 0 0 24,995 0 0 0 Petroc Innovation Youth & Community	2023 2022 £ £ 0 0 0 0 0 0 3,000 6,500 0 0 Wild About Devon (DEF)	2023 2022 2023 2022 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 7,000 50,000 0 0 0 0 0 0 7,000 50,000 0 17 0 13,470 0 0 0 0 0 0 0 0 0 17 0 13,470 0 Devon Food Rescue Scheme NHS VCSE Assembly
		34,500 0	58,236 44,728	24,995 0	3,000 6,500
		16,747 0 0 0 0 0	4,537 2,060 0 0 0 0	54 33 0 0 0 0	0 0 5,000 0 0 0
		16,747 0	4,537 2,060	54 33	5,000 0
		17,753 0 (17,753) 0	53,699 42,668 (36,339) (33,616)	24,941 (33) (24,000) 0	(2,000) 6,500 (2,500) 0	(17) 7,000 36,530 0 (6,300) (1,400) (10,300) 0 (6,317) 5,600 26,230 0 5,600 0 0 0 (717) 5,600 26,230 0
		0 0 0 0	17,360 9,052 9,052 0	941 (33) (33) 0	(4,500) 6,500 6,500 0
		0 0	26,412 9,052	908 (33)	2,000 6,500

39

RESTRICTED FUNDS FOR THE YEAR ENDED 31 MARCH 2023

£ 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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	£ 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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	2023 2022 £ £ 0 0 0 0 0 0 46,600 0 0 0 NHS Virtual Wards	2023 2022 2023 2022 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 19,500 53,145 53,145 0 0 0 0 0 19,500 53,145 53,145 0 6,365 0 0 0 0 0 0 0 0 0 0 0 6,365 0 0 NHS Digital Inequality Research ACRE/Defra
		46,600 0
		11,126 0 0 0 0 0
		11,126 0
		35,474 0 0 0	0 13,135 53,145 53,145 0 (13,135) (53,145) (53,145) 0 0 0 0 0 0 0 0 0 0 0 0
		35,474 0 0 0
		35,474 0

40

DESIGNATED FUNDS

FOR THE YEAR ENDED 31 MARCH 2023

FOR THE YEAR ENDED 31 MARCH 2023
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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	Total Funds Total Funds 2023 2022 £ £ 0 0 0 0 173 3,328 0 0 0 277 360,386 326,085 0 0 360,559 329,690 31,069 40,580 0 3,959 0 (118) 0 0 31,069 44,421 329,490 285,269 (269,273) (117,298) 60,217 167,971 524,044 356,073 584,261 524,044	2023 2022 £ £ 0 0 0 0 0 0 0 0 0 0 91,109 52,326 0 0 Catalyst Consultancy Services	2023 2022 £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Strategic Development Fund	2023 2022 £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Premises Fund	2023 2022 2023 2022 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,556 3,276 0 0 0 0 0 0 1,556 3,276 0 0 768 720 0 0 0 0 0 0 0 0 0 0 0 0 0 0 768 720 0 0 788 2,556 42,041 0 (1,000) (2,000) 42,041 0 (212) 556 50,000 50,000 556 0 92,041 50,000 344 556 Devon Community Learning Academy Systems Development Fund
		91,109 52,326	0 0	0 0
		25,622 13,474 0 0 0 0 0 0	0 0 0 0 0 0 0 0	0 0 0 0 0 0 0 0
		25,622 13,474	0 0	0 0
		65,487 38,852 (60,487) (38,852)	0 0 0 46,808	0 0 30,000 0
		5,000 0	0 46,808	30,000 0
		1 1	150,000 103,192	0 0
		5,001 1	150,000 150,000	30,000 0

41

DESIGNATED FUNDS

FOR THE YEAR ENDED 31 MARCH 2023

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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023	2023 2022 £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 General Reserve	2023 2022 £ £ 0 0 0 0 173 3,328 0 0 0 0 0 0 0 0 Love Devon	2023 2022 £ £ 0 0 0 0 0 0 0 0 0 277 0 0 0 0 Devon Senior Voice	2023 2022 0 0 0 0 0 0 0 0 0 0 110,200 0 0 0 110,200 0 2,175 0 0 0 0 0 0 0 Connecting You	2023 2022 2023 2022 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28,751 0 0 33,410 0 0 0 0 28,751 0 0 33,410 76 0 35 0 0 0 0 0 0 0 0 0 0 0 0 0 Devon Resilience Innovation Project Sovereign Housing Community Dev
	0 0	173 3,328	0 277
	0 0 0 0 0 0 0 0	0 0 0 0 0 0 0 0	0 101 0 3,959 0 (118) 0 0
	0 0	0 0	0 3,942	2,175 0	76 0 35 0
	0 0 0 0	173 3,328 0 (1,759)	0 (3,665) 0 (785)	108,025 0 (91,333) 0 16,692 0 0 0 16,692 0	28,675 0 (35) 33,410 (28,675) 0 35 (33,410) 0 0 0 0 0 0 0 0 0 0 0 0
	0 0	173 1,569	0 (4,450)
	200,000 200,000	0 (1,569)	0 4,450
	200,000 200,000	173 0	0 0

42

DESIGNATED FUNDS

FOR THE YEAR ENDED 31 MARCH 2023

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 2022 BALANCES CARRIED FORWARD AT 31 MARCH 2023		2023 2022 0 0 0 0 0 0 0 0 0 0 0 55,875 0 0 Pathfinder Flood Prevention	2023 2022 0 0 0 0 0 0 0 0 0 0 99,450 0 0 0 Wellbeing Works (Listening Ear Pilot)	2023 2022 0 0 0 0 0 0 0 0 0 0 0 17,500 0 0 Take The Leap	2023 2022 0 0 0 0 0 0 0 0 0 0 19,320 0 0 0 NHS Covid Vacinne Outreach	2023 2022 0 0 0 0 0 0 0 0 0 0 10,000 0 0 0 NHS Village Halls Fund	2023 2022 2023 2022 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 123,698 0 40,000 0 0 0 0 0 123,698 0 40,000 1,500 43 0 20,466 0 0 0 0 0 0 0 0 0 0 0 0 Healthwatch Devon VCSE Task & Finish
		0 55,875	99,450 0	0 17,500	19,320 0	10,000 0
		0 9 0 0 0 0 0 0	560 167 0 0 0 0 0 0	0 5,600 0 0 0 0 0 0	333 0 0 0 0 0 0 0	0 0 0 0 0 0 0 0
		0 9	560 167	0 5,600	333 0	0 0	1,500 43 0 20,466
		0 55,866 0 (55,866)	98,890 (167) (98,500) 0	0 11,900 0 (11,900)	18,987 0 (18,987) 0	10,000 0 0 0	(1,500) 123,655 0 19,534 (42,367) 0 0 (19,534) (43,867) 123,655 0 0 123,655 0 0 0 79,788 123,655 0 0
		0 0	390 (167)	0 0	0 0	10,000 0
		0 0	(167) 0	0 0	0 0	0 0
		0 0	223 (167)	0 0	0 0	10,000 0

43