2025-03-31-accounts - Community Development Action Hertfordshire

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Cbarity registration number 1075224 (England And Wales) Company registr&tion number03712283 COMMUNITY DEVELOPMENT ACTIOIY HERTFORDSHIRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE LEGALANDADMINISTRATIVE INFORMATION Trns¢ees J. Dawson J. DLards S. Aneja P.K. Kori (Appointed 21 June 2024) (Appointed 5 January 2025) Chief Executive K. Poulton Cbarity number 1075224 CompAny number 03712283 Regist¢red oific¢ Unil 2 MLdd LanL Indublrial Estate McrLhdnl l)Tive I ILrilord S(i13 7BH Indtptndent exAminer 1113 AcLoLinlanls 28 1)lumpton I IoLIS¢ Plumpton Road I loddesdon I ILrtli)rdshirL EN I 101.11 B4nkers Yorksire ljank plc 7 Gold Sireel Ni)rihamplon Norihuii)plonshirL NNI 11.;N

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE CONTENTS Pgge Trustees, report Independenl examiner's report SiulemenL of financiul activities Ilalance shcel Ni)les to the finiincial statemen18 8- 16

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 I'he Iruslees present theiT annual rcport and financial 51alemcnts for the year ended 31 March 2025. The financial statetnenls have bLen pr¥parcd in a¢Lordance with th¢ acLounting policiLS S¢t out in notc I tu ihL finuncial statcii)ciits and Lomply with the charity's goveming document. the Companics ALt 2006 "Accounling dnd Reporting by C.hariliLs.' Sialtymcnl ol'ReLommcndcd PraLIiLC ir(l., I'h¥ 11(ILlrd lind sliiff h&ive agreed a new Ihree-yeur slrolegic plan. focusing oiir acliviliey on providing maximum bencfit lo rural coininunilics, dLiiiunbtrulinu? bLs1 %1)¢iul vali1¢ lor Ihe PLopIc lind groLlPS largclLd. Agreed the vision, missi()n, and values to bc Lmbcddcd in all the projLcI8. 'I'hL 13()Éird also wishes lo thank all Ihc fundcrs, stxTrn%ors, cspceially, ACRI und l)Ifra H¢rts County Council, North I ILril(Ird%hiri C.'oun¢il, I Icrts <ind WL%I I,.5.scx IntLgJralLd C'tifL Ilourd, I llrls C.c)mmunily I,iiundulion, and Inaiiy ol'ouT Ll)IILagu¢s ld parlners who share OLif vision and tlliS5ion. Wc also thunk parln¢rs who ar¢ m¢mTS and the many individuals who believe and support the work wc do. ()Iir activities aiid IocLl% lor Ihis yLar havL hc¥n ti) providL advisory sLrviLL8, unstruLlurLd bllPP()rl and work in parlner.8hip lo rLduLc hL<ilih incqu&liliLb. isolalion, lon¢lines.8 aiid ensurL ihat con)InLlI)icaliuns bLIwLLn publiL and v()lunldry sLcIDrs drL' ippropriulL. Projects: We havL continucd 7£ dvoc<lCy with public agenvies lo incliide ruriil consideration within Ihcir 5crviccs no matlcr how dillicult thc logistics arc to IndnagL duL Ic) gc(IL)ruphy und limL t.thLlI l() dLlivcr sLfvILL COlnPdfLd Iu 5LfviLL dLlivLry in urban arLas whcrc thc rcach is higher and eusier to logistically dclivcr. Digital Inclusion W¥ continue lo be very proiid ol. oiir cngagcmcnl, supporl and en¢ourug¢menl ()I' local l)igital Volunlccrs, Ivhich was kcy in ¥nsiiring that IhL pfnjLLi dLvcIopLd lurihlr und beLume more suslainable via coiilinued commissioning funding support trom Clarion fiitures - l)igital. -rhe number Ill- rural circas inLludLd in IhL projlcl rimainLd 11t 5 villii gcs <ind Ilicir surrolindiiig cominuiiitlL5. '1'hc inlorm<l1 dr()p- in lonnat combincd iviih tcil al)(I cak¢ maki Ihc WiLkl)' frLe t() <lLLL'SS 5L'ssioiis mofL IVLILoming (ind hLlping Iv rLduLL Potciiliul stignia or coiilidLIICC IS5UL5 people Inay have ivh¢n seekiiig somc I'l. SLlPP()rt and hLlp iii usLs IhLir digilul deviuLS.

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR EIVDED 31 MARCH2025 Fecdback.. ' A, a per.fon of senior age living on my own and wilh nofamily members living nearby, Ifind the weekly ITsupporl sessions invaluablg in helping me keep afloat, wiihin ihe ever-changing digital world. We delivered: 165 'Drop In, l)igital Inclusion 2-hour sessions based al rural 5 village halls 2,078 hours of l)igyilul supwrt. advice and guidanie has becn pri)vided 195 unique Digital Learners have b¢¢n siipported by 35 volUntr "Digi Buddies" K'cruiled 1092 Digital l.earner allLndunLes in lothl OVLr the year Digitil Infrstructure I",ollowing on from Ihc Villagc l.lalls Connu¢livily RLporl, wi hav¢ worked wilh purincrs and l¢l¢com providcr.% lo itnprovLb Ihe s¢rvicc and provisioi) of intLmet serviLLS whiLh is poor in many ot'our Village I liills. RurAI Support Networks We have continued to supwrl the RSNS (Rural Support NLlworks) although wc now have no dedicated Ilinding for Ihis work. WL hav¥ ovlr 511 activ¥ g)ri)ups with <ipproxiincltLly 1,000 IuLal volunle¢rs, 8Lipporting I,UOO PLopl¥, nuinb¥rs fliictll¢ilc. We dre Iind¢rlaking u lui'ihLr survL'y li) upddtc i)Iir kn()wlLdge ()f ihi% volunlury rural aLtivily und t() idLnli fy thL LinilLrlying LUUSLS or ¢ind IhL sL()pc i)I' l.d. WL LonlinLlC l() (iflir SLIPtK)ri, udviLL, inl(Irtnuli()n, Iraining, rLs(iurLLS <ind liindin& Ii) I ILAford%hir¥'s RSNS whiLli are iiifuTiiiuI gr(iup.s ofvoluniLers helpiiig Ihty Ii)Lul vulnLrublL. Lldirly l(Inely. As parlnurs in I ICC {1 ILrl.s Colinly CounLil) 'Cosl of I,iving R¢sponsL Group, we havL invL'sligulL'd how nLighb()urs ¢an hLIp LÉi¥h oihcr viki Ihl Ilur¢il 8LlPlX)rt N¢lworki and using ¢ommunily gardcns, wc continu¢ lo higjhlighi how si)lulions may impact in Ihc riirol coinmunili¥s. Village HAlls Advisory Service Our VillagL I lalls and Community l)Liildingb Cvnsurlium ix)nlinues lo thrive und rLquirLs inLretLsLd dLmunds for support. WL hLld a county village hall Lonf¢rciic¢ with 55 participanls respe¢tiv¢ly aiid had pr¢s¢nlalions on spanning a variety ol. siibjec15 ranging fr(Im rLLriiiling volunl¢¢r.s,suslain8bility* illsLiran¢¢, Lipcoming ¥hangcs in legislalion and in¢r¢asing revenuL with s¢r¥¥n aii(iiii upgrad¥s. In total, over the 12 Inonths. we rcceivcd 313 rcqucsl.s for hclp from 83 ditYcrLnl I li£ Il%. 'I'hc tnost POPLilar topics h<1VC bc¢n CoiniiiitlcL, 'frii8tcL' and CjovLrnanLL i55ULS, GovLrning duuuinLnls, Ilanks und b<inking, I nLrgy and C'.limÉilc Chang¥, l.'ir¢ rLgJul<ili()ns111&S i8siiLs, l.'ILLlriLuI, ,%afLly & Insp¥ilion.s, t)iSkLsILrlResiliLnve planning, I liring, l.'l()oring miiinlLnuncilr¥pair aiid l)Lfra Ciranls. ()Iir ParliiLrship l)r()jLLt with r.ast FILrts CoLinLil and Iltilily Aid to dLlivcr I,rLC RLinotL r. ncrgy l.'Ilibicncy %urvLyS lu Villiige lalls in onc di.4triLt. l-his yiLldLd 21 LxpfLssions ()l- iniLfLsI. 12 SurvLys wLrL undLrlak'in, and <1 IILporl LoinplLled. 9 did not procLLd to a Siirvcy duc to IcLhniLal ibSU15 around poor inlernL'I. We are now supporting IhebL I lulls to find suilable suppliirs fc)r relwlil energy and ¥arbon saving measurLS. I tL%I l-lcrts C(iunLil have rLportcd that IhL project vi)Lild l¢ad ti) a 8aving ()f 260 tons ofcarlx)n pLr yLar fri)m rural arlas. In p8rlnership with F'.asl l-l¢rls Coiin¢il Public l.ILalth, we have lacilitatLd the ii)volveinenl 01. 6 Villag¢ Flalls iii a Hcalihy I lub Rural ()LilrLa¢h inilialivi. F.'aLh Ilall has rcLeivcd a banncr, Icaflct8 and p05tLrs lor display lo create helter acLcss lo healihy living inl()rination lor riiral people. RurAIAffordable Housing WL coinplclLd a holising nccds survcy and dclivLrcd d dr(Ill rLpurl in Abhwell in North I Icrtb. 'I'hL SLirvey ilLhieved a 17Q/o rLspKinse within Ihc villagL.

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Community Transport Tewin Community Transport Minibus continues to provide a vital servirc lor th¢ elderly? vulnerable lonely in the village. WL havL 8 regular users and a furthcr 6 who use the Minibus when special trips are arranged i() Garden Centrcs for example. A review ot providers has resulted in the appointJnent of R Minibuses, exploring slowly additional villages into the route to wid¢n thL reiiLh. The model has bcen adapted lo offer places al a high¢r rate with Loncession for those that requir¢ it, in a bid lo mdke ihe project more fin4U]Lially sustainable. ThL involv¢inent of local councillors and uscrs as a stcL'ring Lommillee, ensures this proj¢¢l stays conncLted (u the Community it servLs. Community GArden St Albans 'I'hL bmull ban(1 ()I' g)ardLn volunlecrs conlinue lo makc thL OIIL aLfL ofgardLn aLILS.4iblL and op¢n Io dll. l-hL Lummunily groups arc wull LslablishL.d <ind havi rip¥ul¥dly told us Lhat thL spaLe wiihoul Lonslrainls is vital to thL' hLalih dnd wullbuin&T Lind working with other divLrsc pcopl¥ and inlLrL'%ls urL a liiilc gcm in Si Albans. I'he inleraclions hl'lween ihe diverse Lommunity groups and IhL gardLn volunlcers who provid¢ w¢L.kly mainlLnan¢e and Suptxirl is a In()dLI ()r LXLLIILnLL lor L(Immiinity Lohesion ld impacted on h¥alih and wellbeing togLihLr with fimi 50Lial friendships within thL project and bcyund. W¢ Ihdnk ihL pfojLLI ILud% und li)Ilowiiig gri)ups: I'()od Sniil¥s; St Albiins IIL'LkLLPLr.4' I IAWA. I)i.%abilily ('.enlrc; CILLh and Slovaki ul pr(Iini)ling individuals lo h<iye Ihuir 111()od l)r¢s%urL chL'LkLd. 522 individiials w¥rL LhLLkLd wilh 37 individuuls advibLd lo havc il rL- LIILLkLd al a pharmticy £)r (JP. 1.he projeLI also Lnabl¢d us to tniip I)Lil 4 villagcs ubing lh¥ Assci 13ased Community l)LVLlopmenl meihodoli)gy. Pliy AreA Scheme b4$ed in FIMPThe Mount I'hL hurd dL¥isi()n t() Lnd OLir inv()IvLmLnl in d¢livery ol. this scrviLL that we hud supporlid sinLe 1998 was taken. due lo the proj6¢1 bi¢oining linancially unwiubl¢. Our 5Lrvicc has IuLILhid th¢ IIVLS ol. OVLr 4,500 LhildrLii, iiiid wc would likc li) thiL Ilk the slatyand volunl¢crs who InadL such an iiiipacl OVLr Ihal limi. 'I'he servicc was Irans1irrLd i() IJAQ'.'I' who opLr<i(L simildr sLhLmL5 nulionally. FinAncial review Incomc dLcreas¢d from £347,576 to £186,787 in th¢ year ti) 31 March 2025. l)Lspile lighi cxptynditLifL Lontrols, WL havL a dinir¥nce in fund balanLLS Showing a signitint loss ot £67,360 f()r the IinanLial year, t)5 the Ir(Idilional funding strcam.% hLLI)mL incrLi1singly Lompclilive. To addrL'ss ihi% IVL underwLiil u pr()ccss ()f rL-LvJILldling i)Iir mission aiid who ivc arc lo(Iking Ii) servts. T<) ¢n.8ure Ihal any application lor grnnls und c()minissii)n arL morL foLLisLd and WL arL In()king <11 ivilys to divLr%ily our in¢omc slrL<llllS. -rhi5 luss will bL funded from our rescrvc5. Reserves policy -Fhc IrustLL5 havL LC)nsidirLd lh¢ Ininiiniiin ICVLI ol- re%¢rv¢s (that is tho8L Ilinds that arL Iricly availablL) Ihal the Ch<irily ought to li()Id. I£L%LrvLS arl nLidLd ti) bridg7L thi fundingi gaps bctii'ccii spciiding and rcLLiving r¥sourLes Iroin grant5 and otlicr inLOlllI, Inakc proN'i.sion lor dis5()li'iiigJ Ihi iompaiiy in Iin ordLrly Indnn¢r, shciuld il n() longer be a goiiig conLLrn. IlcservL ivill b¢ hcld to Lovcr IhrLL monihs operating costs lo inilLide slafl- wages and rent liabilitics. Payments to Lover tLntilL I rediind1c ncy cos15 will bL hLld oiilsidL thc rLsLrvLs. This policy ivill b¢ revicwLd on nu less than 8 bi-annual basis.

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE TRUSTEESI REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 H£4RCH 2025 SIrctUres governance and mnggement The charil!. is a ¢on)pani' liniiied b!. gudrantlL 801'Lrned bi ils MLniorc2ndiim Ld ArijLlis ul'AssuLldlj(>n JdlCLI ) inuari I l)y9 d uniiiid¢d 10 Lxiend its &e4 io siirrounding IlisiriLlb Dn 26 Aligust 2005. It is rLgisiered as il Lharin. ii'iih Ih., C'hiij'ili. Commis.%iftn. An)'one Dver the &8¢ Df ei8hie¥n LI b¢comi a m¢mb¢r ol'ihe Compan>.. The Irustees. w'ho arL also Ihe direLltsrs Inr ihe purpo.8L ol. conipaiii. laii.. and ii'ho .%en'ed r the A(iN.I. Il'hen L(Ill%iJLI'jII¢J c- ()Pling I rusiees, Ihe Board hos r¢gurd tu ihe requireiiicnis r()r ani. speciali81 skillb Ii¢Lded b¢cause ()l-thi .1 riisiLe' %Lilli.4iidil, New Trllgtei's undergo an ori¢nlalion lo briel. them 011 IhLir IL¥il1 nbli¥aiions LinLiatiOli. Il)k' (cirpmill¢L und (lecisiiin.niJkiii&E pi'oces%¥S, IhL StrdiLg! 'Illil l.()i)i ard Plonning anLI lit1)r r¢iLIII perlurmEU)CL l)I' Ilil ('h(Lrit)'. DiJrin&i ihc iiiduLtiun (l)e)' meei kei emploi'eLS and i)Iliii l-rii>lLL's. I'rusiees are en¢ourogLd lo Iiiieiid appropriaiL L'XILmiil IrJining ei'¥iits ii'l)eii tlIL%c li-ill laLiliiiiL Il)e undLrtak'iiig thl'tli¥ii' i i)lL. C)r%onisniional sli'ii¢liii¥ Tli¢ BotlT(l ol. TrusieL% Iidi)iinisicr¥ thi Churiii.. I'h¢ t4iiord nieci bi-nionthl%.. 'l-h¢ I ru51¢Ls tsppoiiit ihi C hiel. l.'.X¥CUIII'4 I IlljLLI' 10 maiillBL' IhL. du¥'.to-do!' operuii011s ol. Ihi L'harIt.. '[() fd. iiliidle eife¢tive op¢rdliiins, Ihc Chicl. F.XLLlllii'¢ OfliLLr hclS dLle&?dr led ouiliariri., '1(hin Ili¢ l¢ri)is ol. the deleguiion appi'Dvcd bj ilie TrusiLL'S. lor Opiralioiisil Illdller5 incliidin! liii',Illii' Iinil einplo}'nienl, Th¢ IriisiLes' report il'as appiiivLd bi- Ilie131)ttr(I i)r'iriisTees. J. Deards Tru¥lee Date..

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE I report lo the trust¢¢s on my Lxamination of the fInLia1 sldlemenls of Community Develi)pmenl Action Hertfurdshire (the charity) for the year ended 31 MarL'h 2025. Responsibilities *nd basis of report As the Iru51¢L.% of the charily (and 11 Iso ils dire¢lors for the purposes ul'company law), you are responsible for the prLparation ol the financiul slalements in accordance with the rcquiremenls of Ihe Companies Act 2006. I laving satisfied myself ihal the finanuial slalem¢nls ol. the charity are not required lo be audited under Parl 16 01. Ihe Comp<iniLs Act 2006 and arc cligiblc lor indLpLndL'nt Lxamindtiun, I rLlX)rt in rLSPLuI of my exuminalii)n ol. thL Lharity's riniinLial stulLmenls ¢arriLd oiit undLr sectioii 145 0l.thL L.'hariliL% Aul 201 l. In iarrying out my examin¢ilion I have folluwLd the t)irLLlions giv¥n by thL Cliarity c.oillillission undcr seLlion 145(51(bl ol'ihc Lh<lriti¢s Act 2011. Independent exAmintr's statement I havL LumplLted Iny examinalion. I confirm th<lt no m<ltters havL come lo my allLnlion in conncLlion with Ihc Lxaminulic?n iving ML Ltiusu lo .71¢V¢ that in any InatLfi<il rLSPLLI- acL()unling r¢rdS wL'rL n(It kLpl in rLStKLI uf(hL' Lhariiy us required by sLLlion 386 0l.ihc Companils Act 2006. the linancial slatLmcnts do not aLLord with those rccord%' or thu lintiiivial stal¥n)Liils do nol Luinply iviih ihe aL¥()Iinling requir¥in¥nts ol. %¢ction 396 of thL C.'i)tnpaiiiLS ALI 200() oihcr Ihan uiiy r¥quirL'mLnt Ihui IhL finatlLiuI slkilLmLiilb &JiV¥ u Irui dnd lair vi¥iv, whi¢li is nol u InallLr Li)nsidLrLd ub P£irl ol. an indLpcndLnl Lxaminulion,. i)r thL fil)<LIa1 stdlcinenl% have n()1 bLLn preparLd in ¢lLcorddnLL with thL mLiih()ds anil prinLipILS of IhL Sial¥ii)¥iit of IILL()mmL'ndLd I'ruLliic f()r uL¢i)Iiiitiiig und rLPOrting by LhariliLs iippliLable l() LhdriliLs prupuring Ihcir linanLial sIuiLinLnl% in aLu)rdun¥¢ with lh¢ I, indiiLial RLpoi'lii)b Siundurd uppliLublL in IhL IJK und Ilipubli¢ ol. Ir¢l<inil (I,'IIS 1021. I huv¢ ni) LonL<ms and havL' LoinL acru.%s nu oihlr mallcrs in c()nn¢¢lii)ii wilh thL LxaJniiialion to whiLh allLnlion should (irawn iii Iliib I'¥l?orl iii ordLI' Io Ll)ublL a pioplr undLrsliiiidiiig ofih¢ IinanLidl stalLinLnl5 to bc rLaLhLd. IIB Accountants ChArtercd Aceountftnts 281)lumplon I Iousl Plumplon Road I loddLsdoi1 I Icfllurdshirc I;.Nll Ul,1S

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH2025 Unrestricted funds Restrioted funds 2025 Total Unrestricted funds 2024 Restricted funds 2024 TotAI 2025 2024 Notes In¢ome and endowments from: l)onations and ILgaL'ieb Ch1(bIl aelivilies Oihcr Ir<iding aLlivilies InwLblinLiII.% ()Ihcr inconie 4,830 40,982 2,2U4 6.449 4,830 168,490 (),841 6.626 6,810 46.522 5.195 8,819 17,765 730 260.184 1.169 846 7,540 306,706 6.-164 ),665 17,765 127,508 4,637 177 Tot41 income 54,465 132.322 186,787 85,111 262,929 348,040 Expenditure on: CharilablL ULlivilieb 80,513 173,634 254,147 75,513 272,063 347,576 Total expendlture 80,513 173,634 254,147 75.513 272,OC)3 347,576 Net income/(txpenditure) (26,048) (41,3121 {o7,360} 9,598 (9.134} 4()4 TrunsfLrs bclwcen funds {551) 551 ( I,OC)6) ,0()6 Net movement in funds (26,599) (40,761) (67,360) 8,532 (8,0()11) 464 Reeoncili4¢ion of funds: I'und biilan¢Ls ul l April 2024 131,267 75,497 206,764 122.735 83,565 206,3110 Fund bMl4n¢es gt 31 March 2025 104.0()8 34,736 139,404 131,267 75,497 206,764 The stalcmcnt ol. linclneial aLlivilics includ¢8 all gains and los.ses rec()gJni5Ld in ihc ycar. All inLomL und LXPLnditurL dLrive

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE BALANCE SHEET ASAT31 MARCH2025 202S Flxed ass¢ts -langible assets Notes 2024 13 630 Current gssets DLI)lurs Cash ai bank and in hand 841 14 1 S?.486 5.248 209.19.- Cj'editors., Aniounts fallinR dut within one year 152.982 214.441 114,2081 Nel current 1155ets (8,5181 118.774 TotMI Assets Itss Current limbilities )nj,()23 139.404 211<1.764 I'he funds of th¢ ch4rit)' Resiricttyd incoii)¢ lun4Js Unreslricicd funds 17 34.736 1114,(TrfJX ', 5,.197 1.11.?67 ?110.7(14 The Lompan). i.s eniiiled li) thL LKcnipiii)11 Iriiiii Ili¢ uiidil reqiiiremeni L()nlllined iii seLlioi) 477 1)I' Ilie L'oiiipil11ie.% ,.li'1 ?111I6. li)r th¢.I'Luf Liide<f 31 M<ifLh 2025. 'rhL directors Beknoii'l¢d8¢ their rL'5ponsibiliiiLs Inr coiiipli'ing iiiih ilie reqiiiremLnls ol. thi. CDmpL)nies Act ?1106 11 lili i¢spici io a¢Launiing rceords and tl)e pr¢iiar4111011 Ill. fin(IllLidl stalemeriis. I'he m¢inbcr,% liai'c n()I required Thc cuiiipani. li) ohTaiii an audii i)r ils liiiai?Lldl Slai¢iiiviii% lor thL I'e¢lT in quesiiiJii iii 4TriLUI'ddiiLL' ii-iih sLLiion 476. ThcsL finanLial Slolem¢nts li&)i'¢ b¢Ln prep¢lfLd ii) aLLiirdanc¢ iviih thi piovisioiis applicabl¢ io Lompanie.s SLIIIILLI Iii Ilio %iiiall coinpai?iLs rLgin)e. -l-h¢ lin(11 5t4lLniLntb IVUTL <ippri?ved b)- thc IrLJSties un J. l)l<lrds Tru.%te¢ C'onipaii). regisiraiinn nuiiibLr n3712:8311-..iiglciiid and Il'al¢.sl

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aceountin2 policies Ch*rity infornJatiDn Commuiiily DLvLlopmenl Action Hertfordshire is a private company limited by guarantee incorporatL.d in F.nglkmd & Wales. l. l Accounting convention 'I'hL finaniiul %t<ltLmLnts have beL'n prLpdred in aLLordanLe with the Lharily's governing document, lh¢ Colnpl1es ALI 2006, 1'.RS 102 '-1'hL I, inanuial Ilcwrlii)g Siundard applicublu in Ihc UK and Iltypiibli¢ of IrLland" ¢ind the Chdrilies SOIIP 'Accounting and RLP()rling by Lh<irili¥s: %t1c t¢mcnt ol. RLcomincndcd l)ractiLL dpplicablL tu LharitiLs prLparinL thL'ir LL()unls in Lrdanc¥ with IhL l.'inanLial RLporting Staiidard rindnLe Londili(>ns have hecn mLt, IhL amounts Lun be measur¥d rLli<ibly, and it is probablL Ihul incom¢ will bl rLceived. C¢ish donation.s arc rccogi)i5ed on re¢¥ipl. ()ther doniilion5 are rccognised once the charity has bLen notified of the donation, IinlL55 PLrlormunLI Londilion.% rLqLiire dcfcrral ol. Ihc ainoLinl. IIiLomc lax rLLoverdbl¢ in relalivn to donalions received LindLr (Jill Aid or d¢eds of covcnanl is reLognigLd al thL limL of thi dontilion. l.cgacics <ifL rccogni.sLd on rLceipl ur (IihLrwise it. the Lharily ha$ beLn notilicd of an impcnding distribution, the c1mounl is knoivn, and rcLcipt IS LXPLLILd. I I thi amaiint 1% not kiiown, thL. Icg<iCy is IrL<ilLd a Loniin¥Lnl dSSLI.

COMMUNITY DEVELOPMENT ACTIOIY HERTFORDSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 3] MARCH 2025 Accounting policies (continued) Expenditure ExpcnditLirL is rLcognised once there is a legal or c47nglru¢livc obligation lo transfer ¢conomi¢ ben¢fil lo a third parly, il is probable that a lrnnsler ol- e¢onoinic benefits will be reqLiifLd in settlLmLnt, and the amount of the obligyalion Can bc measured rcliably. I, xpenditure is classifiLd by aclivily. 'I'hc costs of cach ftclivity arc madl up ot. thL lotal ol. dircct costs and shared costs, inLluding supwrt Losls involved in undLrtaking Lach aLtivity. l)irLLt COSts attribulablL to a sin&JlL activity arc alloL<ltLd dirLuily to Ihat aLtiviLy. SharLd L()sts whiLh Lonlribul¢ to tnvre thun one aulivily and giipport Lobls which arL not altributdblL lo a singJlL aLlivily arL upporlionLd bLIwLLn Ihose avlivilii% ()n a ba.qis wnsi8l¥nt witli Il)¢ U.SL ol. r¢soiirLes. CLntral siafl. costs arL allocated on th¢ basis of tim¢ sp¢nl, d dcpre¢iution chargLS drL allc)Laled on ihc p()rtion ol. th¢ ssel's use. 1.6 Tangible fixed Assets TangiblL IixLd &qscls arc initially me<urLd at Lost and .4ub%equLntly me<i%ured al Lost or valualion. nel of d¢pr¢¢i¢ltion and uny iinp(iirinLI)I Ioss¢s, l)LprLLialion is reLognised 80 as lo write oft'thc cost or valuation (Trl'assel% les.% their rL.%idLial value8 OVLr their uscful livos on IhL following bas¢.4'. Fixture #nd fittings 20 /0 Straight linc Thu gain or loss ari.%ing on the dispD%al ol. lin a.%%LI is dLILrminLd IhL dinirLllLe bLlwcLn IhL salL pro¢¥ud.% llnd IhL carrying value ol'ih¥ ussct, llnd is rLcognised in the slalLmenl of finan¥ial aclivilies. Impairment of fixed Assets AI LIILh rcporling Lnd dull, IhL Lharily rcviLW8 the carrying <im(Trunls of ils tangible aSSLls lo dLILrmine wheih¥r therL is uny indi¥kilii)11 that IIio%L ¢issLls hiiVL suflirLd kin iinpiiiriiilnl lobs. I r uny suih indiLali(In LXiSls. thi rLYovLrublL omounl of Ih¢ kL%s¥I 1% u%tiiiialLd in ordLf i(} dLILrminL IhL LxILnl ol- IhL iinpuirnilnl lobs (il'(Iny). .8 Cash and cash equivalents C'.ash and Ll¢ sh LquivalLnl.% inLlud¥ Cash in hand. dLlX)Sits hLlcl <lt Liill with hdiik%, iiihLr sh()rl-ILrin liliuid invi%lni¥iits with originul mdlurili¢b ol. thre¥ monihs or Icss, IE nd bank ()vLrdr<i115. Ilank UVLrdralls arL shown iviihin b()rrowings in LurrLnl 1.9 Finpneii)l instriiments TIIL Lliiirity 1114 LILLtcd io apply the provisions of Section I I 'Bil8iC E.'inancial Instruments, and SLCtion 12 '1)Ih¢r Fin<incial InslriimLnlb l%sucs' c)r I,'Iis 102 10 ull ()r it8 financial inslrumLnts. rinunlial inslriimenls llre recognised in Ihc charity's balanie shLx't whin the charity bLcomL.8 parly lo th¢ conlrdLlual provisions ()r Ili¥ instriiiiieiit. F".iniincial <1sscls and li1c bilitics are oflsLI, Iviih Ihe nct 1¢ mount8 prL%cnted in thL financiiil stdlLiiiL'nl8, whLn Ihcr¢ is a Icgally cnlorcLablL right i() sit oll-lhe rL¢C)gniscd am()Iinls (2nd thLfc 1% <ln inlcnli()n to sLltIL on <1 nct bilSi.% or lo rLalisL ihc a55LI <ind siiile IhL liability simiilianeoiisly. Ba5icfinaiicilll as5etJ Ba%iL IincinLial cl85LI.%, which includi debiors and c&sh and bank balances, are initially Inca5ured at Iran5uLlion price inLILiding (rtinsciLlion Losls and are suh8lqULiiily carriLd <11 ainoi'tisLd Last u.4ii)g thc clTcctiVL inlLrLSt mLihod unlcss (lie arriiiigLinLiII Lonsliluie5 a lindn¥ing Iran.saLlinn, IvhLrL thc triillsiiclion is InCi1siirLd at thL pfLbLnt valiiL of tliL liiliire reLLiPtb LIi5LLiunlLd til a mcirk¢l rcltL ol. intLfLsI. I.. inanci<il as5Lt5 Llassilild a5 fcLLiTrablc within one ?C<ir arc nol ain()rtI%Ld.

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE NOTES TO THE FINANCIAL STATEMF.NTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) Ba.vi¢finaiicifil liabililies Basi¢ tinaJiLliil licibilitics, including creditors and bank loans are initially recognised at transaction price unless the arrangem¥nt Lon51itulLs a finanLing trdn5aclion, whcrL IhL dcbi inslruinent is tnLasurLd al thL pfLSLlIt valuL' ofihL future paymLnl% discounted at a markLI rale of inleresl. Finaniiul liabilities classified as payable wiihin one year are not amortiscd. Debi iiistrumcnls are subsequently Larried al umorli8cd Lobl. using the elleclivc inlcre51 rale mLihod. Trade crcdilors ar¢ obligatiuns lo pay lor goods or 5crvi¢cs ih<lt havc b¥¢n a¢quir¥d in th¢ ordinary Course ol. orKrdliuns from siippliLrs. Atnounts payablL ul thu varrying am()unl i)I' ass¥l% und li¢ihilili¢s Ihul aN' nol retidily uppur¥nl Iri>m oihLr sourLo4. 'I'hc ¢s1imulLs und (I%%IILI(Ilid us%uinplii)n.% dfL hasLd i)n hisloriLal cxpcrien¢i ond oihLr fa¢ts)rs (hal or¢ ¢onsidLrcd io be rel¥v<t. ALlual rL%ulis may dillir Irom IhL'sL Lslitn¢ilLS. 'I'hL L%liillalLS and LindLrlying a55umpli()ns urL rLviLwLd on an ung()ii)g basis. KLvisicins Iu (iLLOUI)ling L51imkil¥s ur¢ rLL(>gni5L(l in IliL piri()d in whiih th¥ Lblimali 18 rLvis¢d wli¥r¥ lh¥ revisi()n ani¢ls ()nly Ihal piriod, or in th¥ p¥rii)d of IhL N'visii)n and luluri PLri()ds ivh¢rL thL r¢'vi.8ian cini'LI.% hoih Lurrcnt and lulur¢ PLri()d%. Inf ome from donations and leg&eies Ilnre5tricted funds 2025 Restricted fund5 2025 TotAI Ilnrestrieted Restricted funds funds 2024 2024 Total 2024 l)onalinns and gifts MLmbcrship lees 943 3,887 943 3,887 3,334 3,476 730 4,0()4 3,476 4,830 4,830 6,XlU 730 7,540 10-

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 CharitAble Activilies 202.$ 2024 Core grant Grants receivable under contracts 40.982 127.508 46,522 260,184 168,490 306,706 An))lysis by fund Unr¥Nlriul¢d liinds RLStriLtLd funds 40,982 127,5U8 46,522 2611,184 168,4YO 306,706 Other trading activities Ilnrestrictt(I funds Restricte(I funds TotAI Unreqlricteil funds Restricted funds Total 2025 2025 2024 2024 2024 C()nsuliancy Iics OthLr inLomL 437 1,767 3,43() 1,198 3,876 2,965 4.60() 589 927 242 5,533 831 OihLr trading a¥livilies 2.204 4,637 6,841 5,195 1,169 (),3()4 Investments Unrtstricttd funds Restricted funds Total Unrestricted funds Restricted funds TotAI 2025 2025 2024 2024 2024 IntLrL5I rLcLivablL 6,449 177 6,()26 8.819 846 9,665 Other income Ilnrestricted Unrestricted funds funds 2025 2024 Othcr income 17,765 11

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE NOTES TO THE FINANCIAL STATF.MENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities 2025 2024 Direct costs Staff ¢osts ()th¢r slaifcosts Ollice cxpLnse8 OihLr cxpLnsLs Training and professional fees Premise.8 Lxpcnscs 'rLwin bus hire Murkcliiig and I>R 83.909 1,718 1,179 3,7()0 16,427 1,622 4,480 4.152 136,373 1,429 2.594 9.927 2,750 3,350 )94 117,277 157,928 tir1¢ nt lunding ofaLtivilics (SLe nolL' 91 47.797 Share of 511PPOrt #nd governanee costs (ste note 10) SLIPtK>rl (JQVLrniince 131,650 138,071 254,147 347,576 Anmlysis by fwn(I UnrLNITiLILd lunds RLSlriLILd luiids 80,513 173,634 75,513 272,0()3 254,147 347,576 Gr*nts piyable 2024 (irants to in.%litLltions'. Various rural L()Ininiiiiily organisÈilions Hong Kongcr.8, Wallord lerts Asiiin Women's Associalion DliaiiiinL2 NikLihanaya IILiddist CLIIILiral C'cnlre SIL'LI Paii Iii Motion Sri Ciurii Siiigh %iibha (purdw&ra WAili)rd FuturL Cross I.CLdnna'8 Wish I long Kongers, llishops Slortford CliapLI of(ilory ()nL Vision Wailord Alri¢<in C<irribcan Association Veterans Support CJroup 8,500 5,000 2,500 4,0110 1,000 4,0110 4,997 5,000 5,000 5,000 1,000 1,000 800 47.797 12-

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Support eosts Allocated ¢0 Activities 2025 2024 Staifcosls DLprcLialion OihLr slall'¢osts OllILe expenses OihLr L'xpenses SubsbTiplions Prolissional fecs PrLillisLS LxpLlltsLS MurkLling PR CioVLrnariic Los1.% 97,086 211 576 4,176 136 6,223 2,110 1(),8()7 1.235 5.220 103,762 871 4,550 246 5,923 1,607 20,332 780 3,780 13().870 141,851 2025 2024 Governanie £ost5 tomi)rise: ALcounlL munihly number ofeinployces dliring thL ycar wab.. 2025 Number 2024 Number Chief I';xeculivc SLnioT m<inagers Pri)jLLI workers Support Employment costs 2025 2024 WdgLs and sdlariLS Si)Li<il sccurity Losts Oihcr pension costs 166,874 8,114 6,007 215,719 16,278 8,138 180,995 240,135 13

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employees (continued) Therc W¢Te no LmployeLS whose annual remuncralion wus mor¢ than £60,000. 13 Tangible fjxed assets Flxtlltt% rittingy Cost Al l April 2024 841 Ai 31 Mar¢h 2025 841 Depreciation and imp#irmen¢ l)¥preciation charged in the year 211 Ai 31 MarLh 2025 211 Carrying Amount At 31 MarLh 2025 630 At 31 MarLh 2024 14 Dtbtors 2025 2024 Amounts l*lling due within ome yeAr: l-radL dLbiiirs PrLPkiymLnls and uccrucd in¥()m¢ 48 448 2,403 2,845 496 5,248 l S Creditors: amounts f#lling due within one year 2025 2024 OthLr taxali()n and s(ILial .s¢Lurily 'I'radL' vrLdilors ALLruals and dLferr¢'d in¥ome 4,57U 168 3,780 2,337 14,208 8,518 16 Retirement benefit schemes 2025 2024 Defined contribution schemes ChargL lu profil i)r loss in respect ol. dLfincd contribution s¥hemes 6,OU7 8,138 ThL Lhurily cipLral¥s a dLfincd coiitribulion pLn5iun s¢hemL for Iill qilcililj'ing einployccs. 'I'he assLls of the schcine dre hLld SLparalily fri)m Ih()4c ol'thL Lhcirily in an independLI)tl}' admiiiislercd liind. 14-

COMMIINITY DEVELOPMENT ACTION HERTFORDSHIRE NO'I'Tr;S'I'O'I'IITr; TrINA TrqC.'IAI,.4'1'A-I'b:Mb:N'l'S IC.'ON'I'INUTr'DI FOR THE YEAR ENDED 31 MARCH 2U25 17 kosirlcl fundi Movemtni ITh IncamUIi RYsour¢ei exKthdEd Miivemenl In funds ReJDurc rApEnd¢d Trinslevi rHrurcei 31 March 2014 FIMPTli¢ MDiinl Pliy Artth 29,035 135,5441 111,0941 5,868 17,601 6,507 14.8471 37,(XM> 137.0001 16,996 1106,3061 22.872 4.716 15.OD2) 3.500 I3.{0} 500 2.560 4.247 CDA Corninuiiily (iArd¢n C14rion fulurcs. l)i¥ilAI in¢lusity ()P(-f.- Jvbs PAtIIwAy and Ro¢knp14CC 2,973 7.120 2.B87 7,50 6,0 16,3701 l.Ih56 28,%Q() 129.7751 197$) 3,100 2,390 30.W3 26 s.o 3.100 46 12.J901 4.80Tr 50.0 6.991 14,6W 327 144.0971 5.903 2.225 9.468 5.SY)3 (J61 Ipwjii PC.'Iransport I,1¥ 46.133 220 14,9601 lJ9.872) 12091 10,340 115,4721 l.S(K) VIllAB¢ Il#11s ('on%ortium 1,062 83,565 262,929 I272,{3) 73,497 132,32J 34,736

COMMUNITY DEVELOPMENT ACTION HERTFORDSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 18 Unrestricted funds ThL unrLslriLILd fiinds ol'thc ch<lrity coinprisL IhL unexpei)Llcd halancL8 of donati()ns and g?rdnts which ar¢ ni)t subjL'Lt to spLLifiL LunLlili()Iis by doiiors <ind granlors as lo how ihey may be iiscd. 'I'lIL'sc inLlude desi¥nalLd lunds which h<lVL beLn SLI asidc out of unrLslriLILd funds by lh¥ Iriisl¢¢8 for spc¢ilIL piirposes. At l April 2024 Incoming resources Resoiirces expended Trinsfers Atjl March 2025 CJ¥ncrul funds 131,267 54,465 {80,513) {551) 104,668 Previous year: At l April 2023 Incoming resources Resources expended I'r#nsfers At 31 Mthrch 2024 RedunLluncy rescrve ILind CJLnLrul lund4 23,516 91),219 (23,516) 22.450 85,111 (75,513) 131,267 122,735 (75,513) {1,066} 131,267 19 AnAlysis of net assets belween funds Unrestrifted funds 2025 Restricted funds 2025 2025 At 31 March 2025: 630 104.038 630 138,774 C.urr¢nl tL%sel.41(liabiliiies) 34,736 104,C)68 34,736 13Y,404 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: '] angible usscI8 Current asSe1(licibililICs) 841 130,426 841 205,923 75,497 131,267 75,497 206,764 20 RelAted party trnnsa£tions ThLfL ivcre no di8c105ablL rLlalLd pdrly Iransa¥tions dLITing thL year (2024 - none). 16-