OpenCharities

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

2024-03-31-accounts

COMMUNITY COUNCIL OF DEVON

OPERATING AS

DEVON COMMUNITIES TOGETHER

TRUSTEES’ REPORT AND GROUP FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[st ] MARCH 2024

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

The social value of our work has been measured at Devon Communltles Together •*LOVI DEVON £2.78m www.devoncommunities.org.uk Working With Communities 2023-24 339v 171 illage instsnces Halls on o¢tsr new of supportladvitr Devon Ccthmunlty for ViLla9e Halls Asset Map 17_ 197 £82,834 Reducing inequaknties, wral proofing and improving health and weLlbeing grants administere(I to communities Building the capacity and skiLls of local faciLities. spa￿S. services and people 46 on virtualwank Support￿ ty Dct 806 116 tttmmunity. voLuntsry and other organisations SUPPDrted social purpose organisations supported i East Devors 250 £8,884 people attended energy sawny advKe events 1,087_ communty wildltfe grants awarded Contributed to Neighbourhood PiJ Key dÈli¥Èry partner in thè Devon Land Use Framework piLot 7,198 housholds had the opportuntty to contribute to surveys about local housing need Encouraging community resilience and sustainabitity 75 people shared ￿Ved experiences of health in Ilfracom￿￿mI Okeha ridge5 SUPWKted 607 2,885 tommunity Èwestts. people shated their workshops and trainings ¥oices through community 5urvey5 72 21 delegat atteTrded our Whole awarded in of Soctety community emeryency Resilience grants conference £22,298 Championing diversity arbd indusion. listening to minority voices 1,854_ 17 jobs created foiLowing businÈss support rogramme 260 attendees at pubiKtranswt 37 trainin9 sessions on business and 125 srna enttrprises ,113 etthpreneurs Supporting LocaL enterprises ' Being fLexibi4 learnin4 responding to evolwng needs particry)ants from Village Halls completed our Enterprising Hau5 65 1,245 •ttendees trained at 115 learning. evelopment and etworkiny everts projerts for y¢x4ng peopl whith supported empioymentor tralning 655 p￿pie to entsr 01392 248919 info@devoncommunities.org.uk

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 - 35

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

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:

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:

Strategic Plan 2022-25

Devon Communities Together, as a charitable asset-based community development organisation, supports and enables community led initiatives in rural communities. We are the specialist rural service within the Voluntary Community and Social Enterprise (VCSE) sector and amplifying the voice of rural communities at strategic levels, championing grassroots issues, and collaborating to develop local solutions with communities, statutory, voluntary and private sector partners.

The three-year Strategic Plan is designed to be flexible and provide a stable base from which DCT can grow and develop over time and we will review our Strategic Plan during 2024/25. The Plan provides a framework for our activities, informing our Business Development Plan and Integrated Marketing and Communications Strategy. These three strategic documents feed into our work programme, workstreams and organisational targets. Our Theory of Change Social Impact Framework enables us to monitor the impact and effectiveness of our activities. This year we have successfully introduced the Social Value Engine enabling us to effectively measure the social value of our work. This equates to a value of £2.78 million in the year.

Our 2023/24 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 external environment, in the context of national policies such as the Levelling Up Agenda; Whole–of-Society Approach to Resilience; Integrated Health and Social Care System legislative and policy framework; Climate Change Net Zero Targets and the emergent Devon and Torbay Combined County Authority Devolution Deal. 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

4

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

community- led community development model has a vital part to play in supporting place-based collaboration in Devon’s rural and coastal communities going forward.

We work with partners and stakeholders to support ‘rural proofing’ of local policy and service development and were commissioned by DCC’s Adult Social Care Service to rural proof their core policies this year.

We have continued to invest in digital technology and skills and have successfully embedded the implementation of a Microsoft Dynamics whole system digital development programme during 2023-24, to support both frontline service delivery and for back-office functions, as well as introducing the Social Value Engine internal system.

We continuously review our organisational structure and investment in staff and resources to ensure we are operating efficiently and demonstrating good value. We relocated this year and are operating a hybrid working policy and we have continued to invest in upskilling our workforce and in supporting the wellbeing of our staff.

During 2023/24, DCT (excluding its subsidiary) achieved total funding from charitable activities of £725k.

How our activities deliver public benefit

We have been supporting Devon’s communities for 63 years. All our charitable activities focus on our vision of dynamic communities shaping their own futures. The work we undertake furthers our charitable purposes and in doing so the Trustees have paid special regard to the Charity Commission statement on public benefit.

During 2024, the DCT membership increased to 302 members. In a challenging and uncertain social and financial environment, we have maintained our core services and have successfully managed existing relationships whilst developing new relationships with key stakeholders and funders. We have successfully delivered the first year of a three-year VCSE infrastructure support contract with East Devon District Council this year, as well as conducting onsite audits of 339 (80%) of Devon’s Village Halls.

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’. Details of individual Grants made under 3 separate Grant Schemes during 2023-24 are detailed in note 8 a.

KEY ACTIVITIES 2023/24

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

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

5

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

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

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

6

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

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

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

7

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

Commission report “The Multifunctional Land Use Framework - The key to better land use decisions” was published in December 2023, by the Food, Farming and Countryside Commission, calling for an independent cross-departmental Land Use Commission.

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

FINANCIAL REVIEW

Group Income (see notes 2 - 6 to the financial statements) During the year ended 31 March 2024, DCT achieved total incoming resources of £1,046,639 (31 March 2023: £1,542,389).

Group Expenditure (see notes 7 - 8a to the financial statements)

Total resources expended amounted to £1,358,450 (2023: £1,535,815), of this £82,834 (2023: £184,272) was directly disbursed as grants. The overall decrease 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 9).

Included in transfers between funds is the Constructing Futures Devon brought forward balance on the deferrd grant of £257,939 which was reclassified in the year from Restricted to Designated following confirmation that all the terms of the original funding had been met.

Overall Position

The combined effect of the above can be summarised in the table below (as per the Group Statement of Financial Activities on page 18) and are represented by the assets and liabilities as shown in the Group Balance sheet on page 19.

Movement in
Funds
2023-2024		 Balance on Funds
at 31 March 2024		 Movement in
Funds
2022-2023		 Balance on Funds
at 31 March 2023
£ £ £ £
UnrestrictedFund 76,359 92,683 15,814 16,324
RestrictedFunds (324,736) 134,617 (69,457) 459,353
DesignatedFunds (63,434) 520,827 60,217 584,261
Total (311,811) 748,127 6,574 1,059,938

8

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

RESERVES POLICIES

The total funds held by DCT on 31 March 2024, as set out in the Group Statement of Financial Activities on page 18 are split into restricted, unrestricted and designated funds:

The group unrestricted funds show an increase in the movement of funds amounting to £76,359 (2023: £15,814). This has resulted in the total fund balance increasing from £16,324 to £92,683 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, such as covering project cash flow and potential deficits.

The group restricted funds show a decrease in the movement of funds amounting to £324,736 (2023: decrease of £69,457). The total restricted fund balances have decreased from £459,353 to £134,617 in the current year.

The group designated funds show a decrease in the movement of funds amounting to £63,434 (2023: increase of £60,217). The total designated fund balances have decreased from £584,261 to £520,827 in the current year.

At the end of the reporting period, the charity held reserves designated for specified purposes as follows:

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:

Strategic Development Fund – This fund was established for the strategic development of the organisation, including:

The balance on this fund at 31 March 2024 was £59,635, and the Trustees have earmarked £32,594 from this fund for specific development proposals in 2024-25, 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 at 31 March 2024 was £48,649 and Trustees have agreed to utilise £31,216 in 2024-25 to fund ongoing systems updates and to part fund the continuation of a 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. At 31 March 2024 the balance on this fund was £19,547 which is allocated to future write offs of leasehold improvements and other capital items.

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 – 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.

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.

9

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

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. During the year a further investment was made in a 12 month fixed term interest deposit with Aldermore Bank. Investments are 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). When financial support is required by way of advancing a 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:

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:

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:

10

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

and hacking are mitigated through robust firewalls and security provided by our IT Support Service.

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:

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 Executive Group, and

  3. delivering place-based services in each rural District in collaboration with District Councils and 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

  6. continuing to support the development of the online community asset map audit of Devon village halls, and

  7. continue to analyse the 2021 Census results and open-source data to identify and respond to key demographic changes in rural Devon.

11

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

  1. 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:

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

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

  4. 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:

  5. continuing to manage and develop the Devon Community Housing Hub and the Devon Rural Housing Enabler Service.

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

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

  8. continuing to support the Devon Social Enterprise Network.

  9. 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:

  10. 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 (CCD) is a charitable company, founded in 1961, and incorporated on 12th January 1999. In 2014, members of the CCD 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.

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 and 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 receive remuneration or other benefit from their work with the charity, other than allowable out-of-pocket expenses.

12

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS

President David Fursdon, HM Lord-Lieutenant of Devon Chair Nicola Gurr Board Members Alan Quick Charlotte Gough (Treasurer) Dale Hall (resigned 16 November 2023) David Rogers Ian Cowling Jennifer Manning (appointed 16 November 2023) Matthew Dodd Rebecca Parry (appointed 16 November 2023) Renee Smithens (Vice Chair) Simon Sanger-Anderson (resigned 16 November 2023) Vic Ebdon William Styles (resigned 26 July 2023) Zoe Seaton Charity Number 1074047 Company Number 03694095 Principal Address and Registered Office 1 Northleigh House, Thorverton Road, Exeter, EX2 8HF Bankers Unity Trust Bank, Four Brindleyplace, Birmingham, B1 2JB 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.

13

COMMUNITY COUNCIL OF DEVON TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

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:

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:

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 1 August 2024 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 2024

Opinion

We have audited the financial statements of the Community Council of Devon (the “Charity”) for the year ended 31[st] March 2024, 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:

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:

15

COMMUNITY COUNCIL OF DEVON INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COMMUNITY COUNCIL OF DEVON FOR THE YEAR ENDED 31 MARCH 2024

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:

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 2024

Based on this understanding we designed our audit procedures to identify irregularities. Our procedures involved the following;

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 6 August 2024

17

COMMUNITY COUNCIL OF DEVON GROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING GROUP INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Funds		 Restricted
Funds		 Designated
**Funds **		 Total Funds Unrestricted
Funds		 Restricted
Funds		 Designated
Funds		 Total Funds
2024 2024 2024 2024 2023 2023 2023 2023
£ £ £ £ £ £ £ £
INCOME AND EXPENDITURE Note
Incoming Resources
Donations and Legacies 2 11,940 0 374 12,314 11,276 0 173 11,449
Other Trading Activities 3 1,427 0 0 1,427 1,560 0 0 1,560
Income from Investments 4 25,921 0 0 25,921 5,235 0 0 5,235
Income from Charitable Activities 5, 6 408,427 448,283 150,267 1,006,977 503,913 659,846 360,386 1,524,145
Total Incoming Resources 447,715 448,283 150,641 1,046,639 521,984 659,846 360,559 1,542,389
Resources Expended
Expenditure on Charitable Activities 7, 7a 1,177,839 63,536 34,241 1,275,616 1,137,609 182,865 31,069 1,351,543
Expenditure on Charitable Activities - Grants 8, 8a 0 82,834 0 82,834 0 184,272 0 184,272
Total Resources Expended 1,177,839 146,370 34,241 1,358,450 1,137,609 367,137 31,069 1,535,815
NET INCOME/(EXPENDITURE) (730,124) 301,913 116,400 (311,811) (615,625) 292,709 329,490 6,574
Transfers between funds 9 806,483 (626,649) (179,834) 0 631,439 (362,166) (269,273) 0
NET INCOME/(EXPENDITURE) FOR THE YEAR
AND NET MOVEMENT IN FUNDS 76,359 (324,736) (63,434) (311,811) 15,814 (69,457) 60,217 6,574
Balances brought forward at 1 April 2023 16,324 459,353 584,261 1,059,938 510 528,810 524,044 1,053,364
BALANCES CARRIED FORWARD AT 31 MARCH
2024 92,683 134,617 520,827 748,127 16,324 459,353 584,261 1,059,938

Analysis of Funds is shown on page 35 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 2024

.

Group Group Charity
2024 2023 2024 2023
Notes £ £ £ £
Fixed Assets
Tangible assets 14 9,984 537 9,984 537
Investments 14a 0 0 100 100
9,984 537 10,084 637
Current Assets
Stock 15 0 311,000 0 0
Debtors 16 49,319 102,135 48,077 116,357
Investments 17 84,787 0 84,787 0
Cash at bank 17 750,225 882,767 565,615 838,707
884,331 1,295,902 698,479 955,064
Creditors: amounts falling due within one year 18 146,188 236,501 144,991 79,175
Net Current Assets 738,143 1,059,401 553,488 875,889
Total Assets Less Current Liabilities 748,127 1,059,938 563,572 876,526
Funds
Unrestricted 19 92,683 16,324 95,382 90,851
Restricted 19 134,617 459,353 134,617 201,414
Designated 19 520,827 584,261 333,573 584,261
748,127 1,059,938 563,572 876,526

The charity made a deficit of £312,954 (2023: deficit £31,705).

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 35 were approved by the board of directors on 1 August 2024 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 2024

Cashflows from Operating activities:
Net cash provided by/ (used in) Operating activities
Cashflows from Investing activities:
Purchase of Fixed Term investment
Dividends, Interest and Rents from Investments
Purchase of Property, Plant and Equipment
Net cash provided by Investing activities
Cashflows from Financing activities:
Repayment 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 in Stocks
Decrease in Debtors
Increase/(Decrease) in Creditors
Net cash provided by Operating activities
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash at bank
Total cash and cash equivalents
ANALYSIS OF CHANGES IN NET DEBT
Cash and cash equivalents
Loans and borrowings
Total		 Total
Funds
2024
£
88,347
(84,787)
25,921
(12,023)
(70,889)
(150,000)
(150,000)
(132,542)
882,767
750,225
(311,811)
2,576
(25,921)
311,000
52,816
59,687
88,347
750,225
750,225
At 1 April
2023
£
882,767
(150,000)		 Total
Funds
2023
£
398,400
0
5,235
0
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
Cashflows
At 31 March 2024
£
£
(132,542)
750,225
150,000
0
**732,767 ** 17,458
750,225

20

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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:

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.

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.

The charity reported a group net cash outflow of £132,542 for the year, with group cash and cash equivalents held at the end of the period of £750,225.

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.

21

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 :

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:

22

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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:

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 2024

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:

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.

i) VAT The Community Council registered for value added tax (VAT). In these financial statements, where applicable, expenditure is shown inclusive of irrecoverable VAT.

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, the provider of the scheme.

2. INCOMING RESOURCES - DONATIONS AND LEGACIES

Membership
Fundraising		 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
11,940
11,276
11,940
11,276
0
0
0
0
374
173
0
0
0
0
374
173
Total Funds
Unrestricted Fund
Designated Fund
Restricted Fund
12,314
11,449
11,940
11,976
0
0
374
3,328

3. INCOMING RESOURCES – OTHER TRADING ACTIVITIES

Devon Oil Collective 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
1,427
1,560
1,427
1,560
0
0
0
0
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund
1,427
1,560
1,427
1,560
0
0
0
0

24

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4. INCOMING RESOURCES - INCOME FROM INVESTMENTS

Bank and Loan Interest 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
25,921
5,235
25,921
5,235
0
0
0
0
Total Funds
Unrestricted Fund
Designated Fund
Restricted Fund
25,921
5,235
25,921
5,235
0
0
0
0

5. INCOMING RESOURCES - CHARITABLE ACTIVITIES

6.
INCOMING RESOURCES - BY FUNDER
1. Economy
2. Health and Wellbeing
3. Community Facilities
4. Services
5. Secure a stable organisation and Quality
6. Constructing Futures
Defra (RCAN agreement through ACRE)
Devon County Council
East Devon District Council
Citizens Advice
Motability
Environment Agency
Devon Environment Foundation
Devon Voluntary Action
Western Power
School For Social Entrepreneurs
Petroc
Pelican Project
YTKO
Constructing Futures Devon
NHS
Other income relating to charitable activity		 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
226,047
358,438
25,885
54,385
167,045
264,100
33,117
39,953
166,848
349,743
0
0
128,128
120,773
38,720
228,970
161,301
324,854
25,808
57,522
92,376
217,379
43,117
49,953
121,855
153,325
25,808
54,222
60,734
57,594
35,313
41,510
1,065
750
1,065
750
0
0
0
0
329,861
337,034
329,861
337,034
0
0
0
0
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund
1,006,977
1,524,145
408,427
503,913
448,283
659,846
150,267
360,386
2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
88,815
53,145
0
0
88,815
53,145
0
0
157,910
461,180
77,500
162,829
18,540
59,950
61,870
238,401
60,000
3,300
0
3,300
60,000
0
0
0
6,730
5,619
0
0
6,730
5,619
0
0
106,916
0
0
0
106,916
0
0
0
39,000
39,000
0
0
39,000
39,000
0
0
12,230
3,000
0
0
12,230
3,000
0
0
0
34,500
0
0
0
34,500
0
0
7,367
3,700
0
0
7,367
3,700
0
0
0
58,236
0
0
0
58,236
0
0
16,503
136,615
0
0
16,503
136,615
0
0
4,921
0
0
0
4,921
0
0
0
6,769
30,383
0
0
6,769
30,383
0
0
329,861
337,034
329,861
337,034
0
0
0
0
29,975
226,604
0
0
19,975
192,284
10,000
34,320
139,980
131,829
1,066
750
60,517
43,414
78,397
87,665
Total Funds
Unrestricted Fund
Restricted Fund
Designated Fund
1,006,977
1,524,145
408,427
503,913
448,283
659,846
150,267
360,386

6. INCOMING RESOURCES - BY FUNDER

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.

Citizens Advice

Funding support for Energy Outreach to raise awareness of energy saving, through events, and offering advice on energy saving to members of the community.

25

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

Motability

Funding for the Travelling With Confidence project, helping disadvantaged people access public transport

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. 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		 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
317,092
389,733
282,371
285,773
27,258
95,394
7,463
8,566
25,136
30,528
0
0
18,778
25,960
6,358
4,568
304,212
361,829
281,526
302,258
9,729
50,970
12,957
8,601
296,760
304,793
281,526
284,918
7,771
10,541
7,463
9,334
11,618
3,941
11,618
3,941
0
0
0
0
320,798
260,719
320,798
260,719
0
0
0
0
Restricted Fund
Designated Fund
Unrestricted Fund
Total Funds
1,275,616
1,351,543
1,177,839
1,137,609
63,536
182,865
34,241
31,069

7a. 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		 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
667,840
715,183
667,690
713,628
150
1,555
0
0
17,011
17,660
6,373
5,383
3,806
9,299
6,832
2,978
53,559
34,172
53,322
33,095
237
1,077
0
0
53,148
47,622
21,560
18,755
7,556
8,344
24,032
20,523
44,246
30,693
44,246
30,693
0
0
0
0
26,245
24,795
18,376
16,330
7,314
7,647
555
818
26,795
50,815
26,795
30,712
0
20,103
0
0
2,575
134
2,575
134
0
0
0
0
47,295
167,090
0
25,500
44,473
134,840
2,822
6,750
314,042
246,228
314,042
246,228
0
0
0
0
22,860
17,151
22,860
17,151
0
0
0
0
Unrestricted Fund
Restricted Fund
Designated Fund
Total Funds
1,275,616
1,351,543
1,177,839
1,137,609
63,536
182,865
34,241
31,069

26

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8. EXPENDITURE ON CHARITABLE ACTIVITIES - GRANTS

1. Economy
2. Health and Wellbeing
3. Community Facilities
4. Services
5. Secure a stable organisation and Quality		 2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
0
0
0
0
0
0
0
0
48,652
117,382
0
0
48,652
117,382
0
0
34,182
66,890
0
0
34,182
66,890
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Unrestricted Fund
Restricted Fund
Designated Fund
Total Funds
82,834
184,272
0
0
82,834
184,272
0
0

8a. GRANTS AWARDED

Total Grants in the year of £82,834 were made to:

Wild About Devon Grant Fund £10,348
Bickington Goodwill Community £350
Sustainable Tiverton £285
Friends Of Sherwood Country Park £159
Culmstock PCC £156
Dartmoor Multi Acadamy Trust £322
Friends Of Homeyards Botanical Gardens £150
Bere Alston In Bloom £450
St Andrews Cullompton £500
Victoria Park Buckfastleigh £370
Exeter Community Garden £200
Cockington Water Meadows Restoration £120
Dainton Copse Forest School CIC £100
Chardstock Eco Group £230
Yealmpton Environment Group £30
Ashcombe Nature Recovery Group £250
Wembury Pre-School £400
Sirona Therapeutic Horsemanship CIO £337
Bovey Tracey Primary School £216
Sustainable South Brent £500
Eager Beavers, Tipton St John £468
Wild About Lympstone £140
Yealmpton Parish Council £315
Sourton Parish Council £175
Okehampton Town Council £387
Stokenham Parish Council £144
Lighthouse South Devon CIC £200
Bideford Town Centre Partnership £250
Yealm Estuary To Moor £500
Ermington Environmental £614
Made Well CIC £164
Sustainable Dawlish £131
St Andrews Primary School PTA £300
Bishops Nympton Primary School £219
Moretonhampstead Community Allotment £100
Wild About Loddiswell £100
Appledore School £377
Wild Oke £234
West Buckland School £200
Kenn Parish Council £205
Travelling With Confidence £48,652
Living Options Devon Limited £48,652
Growing Communities Grant Fund £4,150
BeBuckfastleigh £3,000
Wembury Parish Council £1,150
Devon Community Resilience Forum £19,684
West Down Parish Council £1,663
Kenn Parish Council £372
Broadclyst Parish Council £1,341
Newton Poppleford Parish Council £1,494
Shaugh Prior Parish Council £250
Modbury Parish Council £370
Dawlish Town Council £1,500
Kingskerswell Town Council £700
Colaton Raleigh Parish Council £815
Bradninch Town Council £1,392
Northmostown Court Management £1,500
Woodbury Parish Council £1,673
Kingsbridge Parish Council £451
South Pool Parish Council £1,500
Uplyme Parish Council £1,500
Lydford Parish Council £1,154
Cullompton Town Council £1,500
Thornbury Parish Council £361
Chardstock Parish Council £206
Bishops Clyst Parish Council (refunded grant) £(58)

27

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

9. TRANSFERS BETWEEN FUNDS

Transfers between funds (shown in detail below)
From Restricted
Rural Housing Enabler
Devon Community Housing Hub
Devon Community Resilience Forum
Energy Outreach/Big Energy Savings Network
Core20Plus Connector
ACRE/Defra
Empowering Enterprise
Experience Works
Maternity Voices
Growing Communities Grant Fund
New Start Devon (YTKO)
EDDC VCS Infrastructure Support
WPD Energy Affordability
COMF Phase 2
Community Renewal Fund (SSE)
Community Renewal Fund (Petroc Innovation Youth Community)
NHS VCSE Assembly
Wild About Devon
Devon Food Rescue
Warm This Winter
NHS Virtual Wards
Travelling With Confidence
Connecting People & Landscapes
Pelican Project
Constructing Futures Devon
From Designated
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
Wellbeing Works
Healthwatch Devon
NHS Covid Vaccine Outreach
Sovereign Housing Community Development
NHS Village Halls support		 2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
806,483
631,439
(626,649)
(362,166)
(179,834)
(269,273)
Restricted Fund
Unrestricted Fund
Designated Fund
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
29,333
20,631
(29,333)
(20,631)
0
0
24,272
0
(24,272)
0
0
0
19,431
58,202
(19,431)
(58,202)
0
0
6,009
6,189
(6,009)
(6,189)
0
0
1,800
17,304
(1,800)
(17,304)
0
0
53,145
53,145
(53,145)
(53,145)
0
0
33,189
36,500
(33,189)
(36,500)
0
0
27,514
28,000
(27,514)
(28,000)
0
0
0
1,680
0
(1,680)
0
0
983
9,950
(983)
(9,950)
0
0
8,754
28,800
(8,754)
(28,800)
0
0
55,000
0
(55,000)
0
0
0
0
4,573
0
(4,573)
0
0
0
17,753
0
(17,753)
0
0
26,412
36,339
(26,412)
(36,339)
0
0
908
24,000
(908)
(24,000)
0
0
22,345
10,300
(26,320)
(10,300)
3,975
0
3,882
2,500
(3,882)
(2,500)
0
0
9,899
6,300
(9,899)
(6,300)
0
0
1,870
0
(1,870)
0
0
0
27,750
0
(27,750)
0
0
0
6,994
0
(6,994)
0
0
0
1,301
0
(1,301)
0
0
0
3,944
0
(3,944)
0
0
0
70,685
0
(257,939)
0
187,254
0
435,420
362,166
(626,649)
(362,166)
191,229
0
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
63,051
60,487
0
0
(63,051)
(60,487)
547
0
0
0
(547)
0
51,993
91,333
0
0
(51,993)
(91,333)
22,650
28,675
0
0
(22,650)
(28,675)
2,500
1,000
0
0
(2,500)
(1,000)
0
0
0
0
0
0
90,365
0
0
0
(90,365)
0
43,392
(42,041)
0
0
(43,392)
42,041
10,453
(30,000)
0
0
(10,453)
30,000
223
98,500
0
0
(223)
(98,500)
72,000
42,367
0
0
(72,000)
(42,367)
(117)
18,987
0
0
117
(18,987)
0
(35)
0
0
0
35
14,006
0
0
0
(14,006)
0
371,063
269,273
0
0
(371,063)
(269,273)
806,483
631,439
(626,649)
(362,166)
(179,834)
(269,273)

During the year £368,710 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, (2023 £362,166).

28

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10. AUDITOR’S REMUNERATION

10. AUDITOR’S REMUNERATION
2024 2023
In respect of £ £
Audit Services (including VAT) - parent charity 7,200 7,200
Auditors - Other services - subsidiary 1,200 900
Audit Services (including VAT) - subsidiary 0 4,680

All accountancy is undertaken by Community Council of Devon staff.

11. DIRECTORS’ REMUNERATION AND EXPENSES

During the year director/trustees received a combined total of £329 (2023: £1,529) in respect of reimbursed expenses. No other remuneration was paid to the directors/trustees during the year.

12. MOVEMENT IN FUNDS FOR THE YEAR

This is stated after charging:
Depreciation
Operating Lease Payments		 2024
2023
£
£
2,575
134
27,312
26,738

29

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

13. EMPLOYEES

13. EMPLOYEES
Gross Salaries
National Insurance Costs
Pension Costs
Total Staff Costs		 2024
2023
£
£
594,622
630,443
43,256
47,472
29,177
28,695
667,055
706,610

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

Our Key Management Personnel contains the Chief Executive and Deputy Chief Executive (appointed from September 2022). The comparative figures for 2023 also included the Director of Resources up to May 2002 when the post ceased.

The total of employee benefits made to this group during the year was £119,294 (2023 £115,720)

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		 2024
2023
21.4
21.3
2024
2023
28
28

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 2024 there was £3,710 of outstanding contributions (2023 £nil).

30

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14. FIXED ASSETS and INVESTMENTS

Fixed Assets

Cost of Equipment
Brought Forward at 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation
Brought forward at 1 April 2023
Depreciation - charge for the year
Disposals
At 31 March 2024
Net book value at 31 March 2024		 Cost of Equipment
Brought Forward at 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation
Brought forward at 1 April 2023
Depreciation - charge for the year
Disposals
At 31 March 2024
Net book value at 31 March 2024
60,336
47,776
2,576
0
50,352
9,984
Investments
Investments in subsidiaries
Subsidiaries
Cost or valuation
At 31 March 2024
Amounts written off
At 31 March 2024
Carrying amount
At 31 March 2024
Details of undertakings

Undertaking
Country of
incorporation
Holding
Subsidiary undertakings
Constructing Futures Devon Limited,
1 Northleigh House, Thorverton Road,
Exeter, EX2 8HF
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.

31

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15. STOCK
16. DEBTORS
17. INVESTMENTS AND CASH AT BANK
18. CREDITORS
Stock - properties under refurbishment
Trade debtors
Amounts owed by subsidiary undertakings
Other debtors and prepayments
Investments
1 year fixed interest account (maturity 12 June 2024)
Cash at Bank
31 Day Notice account
Other bank accounts
Trade creditors
Accruals
Loans and borrowings
Other creditors
Value Added Tax		 2024
2023
2024
2023
£
£
£
£
0
311,000
0
0
0
311,000
0
0
Group
Charity
2024
2023
2024
2023
£
£
£
£
20,320
45,840
20,320
45,840
0
0
0
15,840
28,999
56,295
27,757
54,677
49,319
102,135
48,077
116,357
Group
Charity
2024
2023
2024
2023
£
£
£
£
84,787
0
84,787
0
84,787
0
84,787
0
2024
2023
2,024
2,023
£
£
£
£
410,797
393,500
410,797
393,500
339,428
489,267
154,818
445,207
750,225
882,767
565,615
838,707
Group
Charity
Group
Charity
2024
2023
2024
2023
£
£
£
£
26,836
17,457
26,839
17,604
94,525
35,555
93,325
28,082
0
150,000
0
0
16,780
20,638
16,780
20,638
8,047
12,851
8,047
12,851
146,188
236,501
144,991
79,175
Group
Charity

All amounts are due within one year. For details of Loans and borrowings see note 22.

32

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

19. ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities
Total net assets		 2024
2023
Unrestricted
Restricted
Designated
Total
Unrestricted
Restricted
Designated
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
£
£
0
0
9,984
9,984
0
0
537
537
157,371
216,117
510,843
884,331
231,896
480,282
583,724
1,295,902
(64,688)
(81,500)
0
(146,188)
(215,572)
(20,929)
0
(236,501)
92,683
134,617
520,827
748,127
16,324
459,353
584,261
1,059,938

20. OPERATING LEASE COMMITMENT

At 31 March 2024 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		 2024
2023
2024
2023
£
£
£
£
23,500
2,384
23,500
2,384
29,375
0
29,375
0
52,875
2,384
52,875
2,384
234
234
234
234
938
1,250
938
1,250
1,172
1,484
1,172
1,484
54,047
3,868
54,047
3,868
Group
Charity

At 31 March 2024 capital commitments were £nil (2022: £nil).

21. 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.

33

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

22. RELATED PARTY TRANSACTIONS

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

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

The loan of £150,000, advanced to the company’s subsidiary by a third party, for whom one of the directors holds power of attorney, was fully repaid in August 2023. Interest was payable on the loan at 4.2% per annum.

23. 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:

A summary of the companies’ trading results is shown below. Separate accounts are filled with the Registrar of Companies in respect of the company.

Turnover
Cost of Sales
Gross Profit
Administration Expenses
Other Operating Income
Corporation Tax
Interest Payable and similar charges
Net Profit for the year
The aggregate of the Assets and Liabilities was:
Assets
Liabilities
Shareholder' funds		 2024
2023
£
£
400,546
356,987
(311,832)
(261,961)
88,714
95,026
(14,676)
(27,333)
0
0
0
0
74,038
67,693
(2,209)
(9,462)
71,829
58,231
184,554
356,824
(187,254)
(431,353)
(2,700)
(74,529)

34

COMMUNITY COUNCIL OF DEVON NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

24. ANALYSIS OF FUND MOVEMENTS

Restricted Funds
Constructing Futures Devon
ACRE/Defra Rural Housing Enabler
Devon Community Housing Hub
Devon Community Resilience Forum
Energy Outreach/Big Energy Savings Network
Core20Plus Connector
ACRE/Defra
Empowering Enterprise
Experience Works
Growing Communities Grant Fund
New Start Devon (YTKO)
EDDC VCS Infrastructure Support
Community Renewal Fund (SSE)
Community Renewal Fund (Petroc Innovation Youth Community)
NHS VCSE Assembly
Wild About Devon
Devon Food Rescue
Warm This Winter
NHS Virtual Wards
Travelling With Confidence
Connecting People & Landscapes
Pelican Project
Devon Remembers
Designated Funds
Constructing Futures Devon
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
Wellbeing Works
Healthwatch Devon
NHS Covid Vaccine Outreach
NHS Village Halls support
Unrestricted Fund		 Balance at
1 April 2023
Total Incoming
Resources
Total
Resources
Expended
Transfers
Balance at
31 March 2024
£
£
£
£
£
257,939
0
0
(257,939)
0
0
35,670
(11,398)
(24,272)
0
37,304
56,216
(14,827)
(29,333)
49,360
4,981
39,000
(22,039)
(19,431)
2,511
0
6,730
(721)
(6,009)
0
1,800
0
0
(1,800)
0
0
53,145
0
(53,145)
0
24,094
9,238
(143)
(33,189)
0
20,283
7,265
(34)
(27,514)
0
5,133
0
(4,150)
(983)
0
2,262
6,769
(277)
(8,754)
0
0
60,000
(1,738)
(55,000)
3,262
26,412
0
0
(26,412)
0
908
0
0
(908)
0
26,230
23,475
(19,357)
(26,320)
4,028
2,000
18,230
(10,348)
(3,882)
6,000
(717)
12,040
(684)
(9,899)
740
0
7,367
(4,248)
(1,870)
1,249
35,474
0
(7,724)
(27,750)
0
0
106,916
(48,664)
(6,994)
51,258
0
1,301
0
(1,301)
0
0
4,921
(18)
(3,944)
959
15,250
0
0
0
15,250
459,353
448,283
(146,370)
(626,649)
134,617
0
0
(70,685)
257,939
187,254
5,000
76,201
(22,125)
(59,076)
0
173
374
0
(547)
0
16,692
38,720
(3,419)
(51,993)
0
0
23,150
(263)
(22,650)
237
344
2,196
0
(2,500)
40
200,000
0
0
0
200,000
150,000
0
0
(90,365)
59,635
92,041
0
0
(43,392)
48,649
30,000
0
0
(10,453)
19,547
223
0
0
(223)
0
79,788
0
(2,823)
(72,000)
4,965
0
0
(117)
117
0
10,000
10,000
(5,494)
(14,006)
500
584,261
150,641
(104,926)
(109,149)
520,827
16,324
447,715
(1,107,154)
735,798
92,683
1,059,938
1,046,639
(1,358,450)
0
748,127

35