REGISTERED COMPANY NUMBER: 3767533 (cngland and Wales) REGISTERED CHARITY NUMBER: 1078721 Re ort of the Trustees and Financial Statements for the Year Ended 31 March 2024 Guildford Artion for Communi Care Bennewith 2018 Limited Iststutory Auditors) Upper Ground Floor 18 Farnham Road Guildford Surrey GU14XA
Guildford Action for Commun Care Contents of the Financial Statements for the Year Ended 31 Marth 2024 Page Chair's Report Report of the Trustees Report of the Independent Auditors 8 to 10 Statement of Financial Artivities li Balance Sheet 12 to 13 Notes to the Financial statements 14 to 23 Detailed Statement of Financial Artivities 24 to 25
Guildford Artion for Communi Care Chair's Re ort for the Year Ended 31 March 2024 It has sadly become the norm to see news articles referencing child poverty and a continuing dependence for some on food banks and hardship funds. The government's position on the child benefit cap b,as recently broughL this front of mind. This is at the same time as the scaling back of the Winter Fuel Allowance for pensioners amid warnings that ener8y bills are set to increase as we head into winter. Whilst we don't talk about the "cost of living crisis" anymore, irs clearly evident that a sizeable minority are Still struggling to get by, demonstrating a continued need for Guildford Action's Se1$. Conversely. it's heartenin8 to see that the new govemment has set up a cross*overnment tsskforce to tackle homelessness and we hope to see positive momentum come from this. The board continues to meet on a quarterly basis. Most rentlY we've been discu55ing the 'lived experience, concept. We're excited to continue to explore this topic furrher, ensuring a stron8 connection betrHeen the board and the community we serve as well as ensuring continued appropriateness of our services. It's great to see the staff team at full complement and doin8 a 8reat job in supporting new clients and projetts. I'm particularly keen to see how the new allotment project developsl This is a great example of how our staff team continually evolve our service offerin8 through the identification of new opportunitie5 and initiatives to support our clients. As always, I would like to express my gratitude to all the people and or8anisations who support us whether through donating money, items, time, advice or advocacy. It all makes a differen. Thank you also to my fellow trustee5 for continued support and to Jo and the team for continuin8 to deliver such a wonderful service. MatthewJohn50n Chair of Trustees Page I
Guildford Action for Commun Care ort of the Trustees for the Year Ended 31 March 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report ivith the financial statements of the charity for the year ended 31 March 2024. The trustees have adopteo the provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable io charities preparing their accounts in accordance with the Finanaal Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. OBJEcnvES AND ACTIVITIES Objectives and aims Our charity's Aim is set out in our objects contsined in the Company's memorandum of association and is 'to help and assist people in Surrey and the adjoining areas. who are in conditions of need. hardship or distress, by providing them with appropriate services and support,. To reach this aim our mission is: 'to enhance the lives of all we come into contact, Our Objectives are to: al provide advice, friendship and appropriate services for such persons in order to help them maintain and develop their independence whilst living in their community: bl provide educational and recreational activities and facilities to enhance social and self well-bein& and to facilitste the establishment of mutually supportive friendship networks for such persons- cl where and when approprlate help such persons ppare themselves for suitable work both paid and voluntary and to enable them to mana8e their lives more effectively; dl facilitate the establishment of self-help groups, providing support and encoura8ement; el bring to the attention of the public and statutory and other relevant agencies the needs of such persons in order to stimulate and to maximise the practical response of the public to their plight; fj support and promote the development of children 8rowin8 up in low income families. gl co-operate with other charities. voluntary bodies and ststutory authorities operating in fvrtherance of the Objects or similar charitable purposes and to exchange infomiation and advi with them; Public benefft The Trustees reco8nise the duty imposed upon them by the Charities Art 2011. Section 17 and also t4e requirement to have due regard to the general guidance provided by the Charity Commission in connertion with Public Benefit. Our main activities and who we try to help are described below. All our activities are charitsble and in one form or other deliver public benefit. We focus on proactive and preventative intervention to help Lhose who are disadvantaged and in need to re-start their lives and re-engage with their communities. friends. partners. families, supporting agencles as and when appropriate. Page 2
Guildford Artion for Commun. Care Re ort of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE CEO Annual Report forthe Year Ended 31 Marth 2024 In our 43rd year, we have seen an increase in the number of people needing our services. Families are particularly affected by the rising costs of food and fuel, with children missing out on extracurricular attivities and schools reporting an increase in non-payment of lunch fees. With 4.3 rnillion children living in relative poverty, there is a real risk of a generation of young people experiencing poorer educational attsinment and an increased risk o, poor physical and mental health. Our main goal is to alleviate the impart of poverty. While we continue to meet basic needs, building and maintaining healthy. transparent, and equal relationships that a trauma-informed is extremely important. We believe that a relational model helps heal more effectively than any other. We always strive to maintsin hope and belief. even when our service users may not. A new stsff structure has allowed the Senior Leadership Team to share some of the tasks previously undertaken by me. Internal chan8es were essential to respond to the ever-changing landscape of services and fundin& especially during this time of increasing demands. The pressure on staff in the sector is greater than ever, and it has been wonderful to have the expertise of Dr. Jo Jennison, a Clinical Psychologist, to provide '.ndividual and group supervision. This support helps us focus on providing excellent trauma-informed support and allows our staff to reflec4 cn their work and its impact on them. This past year, we have worked on consolidating partnerships with other providers and forging new ones. We are thrilled to have been successful in a joint bid with Oakleaf to the National Lottery for the 'Path to Success,. an exciting program that will focus on supporting people into employment and/or volunteering. Additionally. we have secured three years of funding from The Office of Police Crime Commission to employ a Checkpoint worker focusing on reducing re-offending with individuals experiencing housing problems. This post will offer a 12-week program as a diversion from the criminal justio system, looking at offending behaviour and possible causes with each referred individual. We also started a new partnership with West Sussex County Council to roll out Big Brothers Big Sisters across the county. This program focuses on matching children in kinship care to a 'Big Siblin8' who will provide long-term mentorin8. Thi5 cohort of children has a higher risk of family breakdown, and as they cannot live with thei-. birth parents for various reasons, it will provide them with a consistent and S¥able adult. In an unlikely partnership, we were approached by a local care home for people WiLh dementia to establish an alliance. We have enjoyed spending time together. and this cooperation has shown that two very different worlds can come together and work together forthe good ofthe people we support. We have also started working with two large construction firms who are adding significant valLie to our work. Balfour Beatty will be supporting us in offering a 'Thinking about Employment, day, and Ringway has already Started helping us with sourcin8 materials for our new allotment. Together with our alliance partners from the Changing Futures program and a wonderful lived experienced group, we have played a part in producing Surrey's first Joint Strategic Needs Assessment for people with Multiple Disadvantage. The document will make important recommendations to influence and change services for the 3,000-plus people in the county who have diverse needs and often fall through the gap. Overall, it's been a great year. Thank you to all our funders. donors, and friends for keeping us going so we can do what we do best. And a Special thank you to the staff. volunteers, and board who all work so hard throughout the year to uphold our values and deliver brilliance with a smile and patien. Jo Tester CEO Page 3
Guildford Artion for Commun Care Re ort of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW Guildford Action continues to have robust financial resources, allowing Jo and team to deliver their amazing senfice. In this financial year, our income was lower than our expenses so we had to use some of our reserves to support the charity's work. This was expected and in line with our budget for the year. Reflecting the ongoing financial stresses within our communities, which mean that demand for our services remain high while fund raising is challenging. The balance sheet is still strong with our reserves above the minimum level agreed by the Board. We have been particularly pleased by some of the new partnerships such as Checkpoint, a fully funded initiative which allowed us to expand the level of Servi but did not impart our financial position. Funding Our funds come from the following Sour$. statutory sources grants for which we normally apply, e8 the National Lottery and Public Health community fundraising, eg donations received from individuals, local churches and businesses income from leasing Beverley Hall, our base, to community groups The management of Beverley Hall as a community asset meant the Charity was, and continues to be, responsible for the general upkeep of the Hall. The Charity is also responsible for marketing the H311 and managinz lettings. We recognise the importance of the statutory and 8rant funding and the collaboration with our partners at Guildford Borough Council and Surrey County Counol. We are extremely 8rateful for all our funding partners. In the current environmenL every donation or grant is critical. Reserves We aim to hold 3 minimum of six months, expenditure in reserve to ensure financial stability of our Charity, with a focus on the staff termination costs. Taking this approach means that we should be able to continue operabin8 for a period of six months to ensure effective transition of dients to alternative services. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document Guildford Action is a charitable company limited by guarantee registered with Companies House on 10th May 1999 and registered with the Charity Commission as a charity on 22nd December 1999. It is governed by a Memorandum of Association, which sets out objects and powers for the charity and the Articles of A550ciation that define its governance procedures. In the event of the company being wound up members are required to contribute an amount not exceeding £10. Recruitment and appointment of new trustees The Directors of the Company are also the Trustees of the arity and meet as a Board of Trustees. Directors are initially appointed for a period of three years without the need for re-appointment at each AGM. Page 4
Guildford Action for Cornmun Care Re ort of the TrustÈes for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMEI Organisational structure Guildford Action is govemed by a Board of Trustees of up to 12 who tyPIC31iy meet quarterly and are responsible for the strategic direction and policy of the charity as well as being custodians of the Constitution. A scheme of delegation is in place and day to day Sponsibl11ty for the provision of the servi$ rests with the Chief Executive. The Chief Executive is SpOnSIble for ensuring that the charity delivers the services specified and that key performance indicators are met. Induction and training of new trustees Induction of new Trustees consists of each being invited to observe a Board prior to appointment and visiting the Day Centre, to familiarise themselves with the charity and the context within which it operates. A set of papers is provided covering our constitution and ways of working as well as the relevant guidan notes ensurin8 that they were aware of.. The obligations of Board of Trustees members The main documents which setout the operational framework for the charity including the Memorandum and Articles Resourcing and the current financial position a5 set out in the latest published accounts Future plans and objectives Related parties In pursuing its aims and objertives the work of the charfty is impatted by national and local policy. Much of our work relates to homelessness where national Strate seeks to eradicate rough sleeping and the local homelessne55 plan which are now working in a way that promotes and supports homeless people to reconnect with the area and authority which has a duty to them. The charity works with multiple partners across the community to improve the seNices for our clients. These partnerships include the Surrey and Guildford councils and also entities such as Surrey Police. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 3767533 IEn8land and Wales) Registered Charity number 1078721 Registered office Beverley Hall 71 Haydon Place Guildford Surrev GUI 4ND Trustees M Johnson S Crouch E Robinson A Taylor M Froggatt A Creese Chair for the Board of Trustees - Treasurer Page 5
Guildford Actlon for Commun Care Re ort of the Trustees for the Year Ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary A Taylor Auditors Bennewith 2018 Limited Iststutory Auditors) Upper Ground Floor 18 Farnham Road Guildford Surrey GU14XA Bankers Royal Bank of Scotland 10 North Street Guildford Surrey GU14AF STATEMENT OF TRUSTEES, RESPONSIBIUTIES The trustees (who are also the directors of Guildford Artion for Community Care for the purposes of company lawl are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kin8dom Accounting Standards (United Kin8dom Generally Accepted Accounting practi). Company law requires the trustees to prepare financial statements for each financial year which 8ive a true and fair view of the state of affairs of the charitable company and of the incomin6 resources and application of resources, including the income and expenditure. of the charitsble company for that period. In preparing those financial statements, the trvstees are required to select suitable accounting policies and then apply them consistently: observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statements on the goin8 concern basis unless it is inappropriate to presume that the charitable ccmpany will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure Lhat the financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware: and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to estsblish that the auditors are awa of that information. Page 6
Guildford Action for Commun Care Re ort of the Trustees forthe Year Ended 31 March 2024 This report has been prepared in accordance with the special provisions of Part IS of the Cornpanie5 Act 2006 relating to small companie5. Approved by order ofthe board of trustees on............. and signed on its oehalr by= Scro h-Trus ee Page 7
Re ort of the Inde ndent AudTtors to the Trustees of Guildford Attion for Commun Care Opinion We have audited the financial statements of Guildford Action for Comim&nity Care (the 'charitsble company'l for the year ended 31 March 2024 which comprise the Statement of Financial Acrivities. the Balance Sheet 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 Accountin8 Practice). In our opinion the financial ststements.. give a true and fair view of the state OT the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of sOurces, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements ofthe Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those Standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 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. Material uncertainty related 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 uncerta nties relating to events or conditions that, individually or collectively, may cas4 significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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 inforniation. The other information comprises the information included in the Annual Report, otherthan the financial statements and our Report of the Independent Auditors 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 expres5 any form of assurance conclusion thereon. In connection with our audit of the financial ststements, 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 misststed. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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 fatt. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if. in our opinion- the information given in the Report of the Trustees is inconsistent in any material respert with the financial statements; or the charitable company has not kept adequate accounting records,. or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit. Page 8
Re ort of the Inde endent Auditors to the Trustees of Guildford Artion for Cornmuni Care Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities. the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the PparatIon of the financial ststements and for being satisfied that they give a true and fair view. and for such internal control as the trustee5 deterniine 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 ststements, the trustees a ponSIble for assessing the charitsble company's ability to continue as a going concern, disclosin& as applicable. matters relaLed to going concern and using th• goin8 concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financial statements We have been appointed as auditors under Section 144 OT the Charities Act 2011 and report in accordance with the Act and relevant re8ulations made or having effett thereunder. Our objectives are to obtain reasonable assurance about whether the financial statemeni5 as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with 15As IUKI 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 a88regate, they could reasonably be expetted to influence the economic decisions of users taken on the basis of these financial ststements. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined the most significant. We assessed the risks of material misstatement in sPert of fraud as follows: Enquiries made of management and those charged with governance Analytical procedures were used to identify if there were any unusual or unexpected relationsnip5 Discussions with management to identify any fraud risk fattor5 of related party relationships and transactions Based on the results of our risk assessment we desi8ned our audit procedures to identify non<ompliance with such laws and regulations. Enquiries were made of management and those tharged with governance. We corroborated our enquiries through review of the Board minutes and other papers provided. There was no contradirtory evidence. Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud. We incorporated an element of unpredictability in the selection of the nature. timin8, and extent of audit procedures. Where tran53Ctions meeting risk criteria were identified. we carried out further work such as additional testing to further investigate. 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 foms part of our Report of the Independent Auditors. Page 9
Re ort of the Inde endent Auditors to the Trustees of Guildford Artion for Communi Care Use of our report This report is made solely to the charitable company'5 trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 28. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors, report and fop no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other tnan the charitable company and the charitable company's trustees as a body, for our audit worl for this reporL or for the opinions we have formed. Bennewith 2018 Limited (Statutory Auditors) Eligible to act as an auditor in terms of Settion 1212 of the Companies Act 2006 Upper Ground Floor 18 Farnham Road Guildford Surrey GU14XA Page 10
Guildford Action for Cornmun Care Ststement of Financial Activities fr*rthe Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestritted fund qe5tricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 46,536 19.115 65,651 108.463 Charitable activities Day Service GA for Families 274.928 30,000 274,928 30.000 220.064 40.560 Investment income Other income 1,881 19.665 1.881 19,665 786 395 Total 68.082 324,043 392.125 370,268 EXPENDITURE ON Charitable activities Day Service GA for Families 18,080 63,432 228,869 246,949 171,548 189,759 135,982 Total 81,512 336,985 418,497 325,741 NET INCOMEIIEXPENDITURE) {13,4301 112,942) 126,372) 44,527 RECONCILIATION OF FUNDS Total funds brought forward 163.233 235,360 398,S93 354,066 TOTAL FUNDS CARRIED FORWARD 149,803 222,418 372,221 398,593 The notes form part ofthese financial Statements Page 11
Guildford Attion ft)r Commun Care Balance Sheet 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted fund Restrirted funds Notes FIXED ASSETS Tangible assets 12 1.526 1,526 1,103 CURRENT ASSETS Debtors Cash at bank 13 33.142 132,915 33,142 357,114 81,387 329,307 224,199 166,057 224.199 390,256 410,694 CREDITORS Amounts falling due within one year 14 117,7801 {1,7811 119,5611 113,2041 NET cuRREh ASSETS 148,277 222.418 370,695 397,490 TOTAL ASSETS LESS CURRENT UABILITIES 149,803 222.418 372,?21 398,593 NET ASSETS 149.803 222,418 372,221 398,593 FUNDS Unrestricted fund5 Restricted funds 149,803 222,418 163,233 235,360 TOTAL FUNDS 372.221 398,593 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not deposited notice, pursuant to Sertion 476 of the Companies Act 2006 requiring an audit of these financial statements. The trustees acknowledge their responsibilities for lal ensLsring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Att 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its Surplus or deficit for each financial year in accordance with the requirements of Sertions 394 and 395 and which otherwise comply with the reqJirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitsble company. Ibl These financial statements have been audited under tle requirements of Section 145 of the Charities Act 2011. The notes fom part ofthe5e financial Statements Page 12 continued...
Guildford Artion for Commun Care Balance Sheet- continued 31 March 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised Toi issue on ... I and were signed on its behalf by-. uch- rustee The notes fom) part ofthese financial statements Page 13
Guildford Action for Commun Care Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POUCIES 83515 of preparing the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th.e UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Finaftcial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Att 2006. The financial statements have been prepared under the F4iStorical cost convention. The financial statements have been prepared under the historical cost convention. the revised StstemeNt of Recommended Practice-. 'Accounting and Reporting by Charities, ISORP 20051. the Financial Reporting Standard for Smaller Entities (effective March 2CQOI and the Charities and Companies Acts. Income All income is recognised in the Statement of Financial Artivities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committin8 the charity to that expenditure, it is probable that a trans ier of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headin8S that aggregate all cost related to the category. Where costs cannot be direttly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Allocation and apportionment of costs Non-support costs are allocated directly to the artivity they relate to. Costs related to more than one activity are allocated as follows: Staff Costs.- Are allocated based on an estimate of the percentage of time the staff tr,ember spends on each activity. Premises costs: Are split between the Day Service, Guildford Artion for Families, and Beverley Hall rental costs based on estimated usage of the office space. The Beverley Hall rental share is then split evenly between Day Service and Guildford Artion for Families. - Other.. Non-support costs not falling into the categories above are split evenly between Day Service and Guildford Action for Families. Support costs are allocated to the two primary activities based on the percentsge of non-support costs related to that activity. Tangible fixed assets Depreciation is provided at the followin8 annual rates in order to write off each asset over its estimated useful life. Treatment room Office Equipment Laundry equipment Computer equipment 33% on reducing balan 33% on reducing balance 33% on reducing balan 25% on reducing balan Page 14 Continued...
Guildford Artion for Commun Care Notes to the Financial Statements - tontinued forthe Year EndÈd 31 March 2024 ACCOUNTING POUCIES- continued Taxation The charity is exempt from corporation tax on its charitsble activities. Fund accounting Unrestritted funds can be used in accordance with the charitsble objertive5 at the discretion of the trustees. Restricted funds can only be used for particular $tritted purposes within the objects of the charity. Restrirtions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other pOStetireMent benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pens';on scheme are charged to the Ststement of Financial Activities in the period to which they relate. Going concern The accounts have been prepared on a going concern basis. The Trustee5 do not believe there are any material uncertainties that cast doubt on whether the charity is a gcing concern. DONATIONS AND LEGACIE5 31.3.24 31.3.23 Donations & gifts Grants 43.285 22.366 45,961 62,502 65.651 108,463 INVE¥fMENT INCOME 31.3.24 31.3.23 Deposit account interest 1,881 786 Page 15 continued...
Guildford Action for Commun Care Notes to the Financial Statements - continued forthe Year Ended 31 March 2024 INCOME FROM CHARITABLE AcnvmES 31.3.24 31.3.23 Activity Day Service GA for Families Grants Grants 274.928 30.000 220.064 40,560 304,028 260,624 CHARITABLE AcrivrriES COSTS Support costs (see note 61 Direct Costs Totals Day Service GA for Families 215.895 149,647 31.054 21,901 246,949 171.548 365.542 52,955 418,497 SUPPORT COSTS Governance costs Management Finan Other Tota15 Day Service GA for Families 23,605 17.559 62 62 387 7.000 4,280 31,054 21.901 41,164 124 387 11,280 52,955 NET INCOMEIIEXPENDITURE) Net incomellexpenditure) is stated after charginyJlcreditin81: 31.3.24 31.3.23 Auditors, remuneration Other non-audit services Depreciation - owned assets 5,800 5,480 537 6,000 6,600 161 Page 16 continued...
Guildford Action for Commun Care Notes to the Financial statements - continued forthe Year Ended 31 March 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no tru5tee5' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. The totsl remuneration paid to Key Management Personnel was £44.96212023.' £42,468). Retirement benefits are accruing for one member of Key Management Personnel12023- one). Trustees, expenses No tru5tees' expenses were paid in the year ended 31 March 202412023: NIL). STAFF COSTS 31.3.24 31.3.23 Wages and salaries Social security costs Other pension costs 296,805 22,452 19,350 229,019 15,509 14,217 J38,607 258.745 The average monthly number of employees during theyearwas as follow5: 31.3.24 31.3.23 Management and administration Direct charitable activities li io No employees received emoluments in excess of £60,000. io. COMPARATIVES FOR THE STATEMENT OF FINANCIALAcrivrriES Unrestricted und Restricted funds Total fund5 INCOME AND ENDOWMENTS FROM Donations and legacies 45.847 62,616 108,463 Charitable activities Day Service GA for Families 220,064 40,560 220,064 40,560 Investment income Other income 786 395 786 395 Total 47,028 323,240 370.268 Page 17 continued...
Guildford Artion for Commun Care Notes to the Financial Statements - continued forthe Year Ended 31 March 2024 io. COMPARATIVES FOR THE STATEME OF FINANCIALAcfiviTIES - continued EXPENDITURE ON Unrestricted fund Restricted funds Total funds Charitable artlvities Day Service GA for Families 36.357 45,046 153,402 00,936 189,759 135.982 Total 81,403 244,338 325,741 INCOME/(EXPENDJTURE) 134,3751 78,902 44,527 RECONCILIATION OF FUND5 Total funds brought forward 197,608 156.458 354,066 TOTAL FUNDS CARRIED FORWARD 163,233 235.360 398,593 ii. LEGAL STATUS The company 15 limited by guarantee. The maximum contribution requlred by members of the company Is an amount not exceeding £10 in the event of the company being wound up. Under the Memorandum and Articles of Association, any surplus of assets over liabilities on winding-up cannot under any circumstances. be distributed to the trustees, but shall be given or transferred to Some other charity or charities with similar objects to those of Guildford Action. The charity is registered as a company in the UK (company number: 37675331 and as a charity with The Charity Commission for Engltand and Wales (charity number- 10787211. The registered office address of the organisation is: Beverley Hall. 71 Haydon Place. Guildford, 5urrey, GUI 4NDJ Page 18 continued...
Guildford Action for Cornmun Care Notes to the Financial Statements - continued forthe Year EndÈd 31 March 2024 12. TANGIBLE FIXED AssErs Treatment Office Equipment Laundry equipment Computer equipment room Totals COST At l April 2023 Additions 12.678 33.632 6.827 6.164 960 59,301 960 At 31 March 2024 12.678 33,632 6.827 7.124 60,261 DEPRECIATION At l April 2023 Charge for year 12,678 33.377 85 6,827 5.316 452 58,198 537 At 31 March 2024 12,678 33,462 6,827 5.768 58,735 NET BOOKVALUE At 31 March 2024 170 1.356 1,526 At 31 March 2023 255 848 1,103 DEBTORS: AMOUNT5 FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Other debtors Prepayments 31,680 1,462 80.000 1,387 33,142 81,387 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Social security and other taxes Other creditors Disbursement creditor Accrued expenses 6,385 1,515 2,061 2,770 114 10,320 19,561 13,204 Page 19 continued...
Guildford Action for Commun Notes to the Financial Ststements - continued forthe Year Ended 31 March 2024 15. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 163,233 113,430) 149.803 Restricted funds Day Service Connextions Guildford Action for Families IGAFI Big Lottery Fund- Reaching Communities SCC- Naloxone Checkpoint 173.594 315 7.492 181.086 315 10.698 10.698 148,5771 12,588 4,857 48,577 12,874 25,462 4,857 235,360 112.9421 222,418 TOTAL FUNDS 398,593 126,372) 372,221 Net movement in funds, included in the above are as foll0v. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 68,082 181.5121 113,4301 Restricted funds Day Service Guildford Action for Families IGAF) Big Lottery Fund - Reaching Communities Catalyst - Welcome Project Smaller 8rants less than £IOK SCC- Naloxone Checkpoint 176,449 42,147 1168,9571 131,4491 148.577 142.2401 16,9701 18,3301 130.4621 7,492 10,698 148,5771 42,240 6.970 20,918 35,319 12,588 4,857 324.043 1336,9851 112,9421 TOTAL FUNDS 392,125 1418,4971 126,3721 Page 20 continued...
Guildford Action for Commun Notes to the Financial Ststements - continued for the Year Ended 31 March 2024 15. MOVEMENT IN FUNDS- continued Comparatives for movement in fvnds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 197,608 134.3751 163,233 Restrirted funds Day Service Connextions Big Lottery Fund - Reaching Communities Smaller grants less than £IOK SCC- Naloxone 108,090 315 42,053 6.000 65,504 173,594 315 48.577 6,524 16,000) 12.874 12,874 156,458 78.902 235.360 TOTAL FUNDS 354,066 44,527 398,593 Comparative net movement in funds, included in the above are as follows: Incomin8 resources Resources expeD.ded Movement in funds Unrestricted funds General fund 47,028 181,4031 134.3751 Restrirted funds Day Service Guildford Action for Families IGAF) Big Lottery Fund - Reaching Communities Catalyst - Welcome Project Smaller grants le55 than £IOK SCC- Naloxone 174.499 37,239 45.262 42,240 4.000 20,000 1108,9951 137,2391 138.7381 (42,240) iio,0001 17.126} 65,504 6,524 16,0001 12,874 323.240 1244.3381 78,902 TOTAL FUNDS 370,268 1325,7411 44,527 Page 21 continued...
Guildford Action for Communi Care Notes to the Fjnancial Statements- continiied for the Year EndÈd 31 March 2024 15. MOVEMENT IN FUNDS- continued A curreni year 12 months and prioryear 12 months combined position is as follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestrirted funds General fund 197,608 147,8051 149,803 Restricted fund5 Day Service Connextions Guildford Action for Families IGAFI Big Lottery Fund- Reaching Communities Smaller grants less than £IOK SCC- Naloxone Checkpoint 108.090 315 72,996 181,086 315 10,698 10.698 142,053) 16,0001 25,462 4.857 42.053 6.000 25,462 4,857 156,458 65,960 22L,418 TOTAL FUNDS 354,066 18.155 372,221 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Ir.comin8 resources Resources expended Movement in funds Unrestricted funds General fund I,110 1162,9151 147,8051 Restricted funds Day Service Guildford Action for Families IGAFI Big Lottery Fund- Reaching Communities Catalyst- Welcome Project Smaller grants less than £IOK SCC- Naloxone Checkpoint 350,948 1277.952) 168.688) 187.J15J 184,4801 116.9701 115,4561 130,4621 72,996 10,698 142,0531 45,262 84,480 10,970 40,918 35,319 16,0001 25.462 4,857 647,283 1581.323) 65.960 TOTAL FUNDS 762,393 744,2381 18,155 Reserves held at the year-end relate to the need to provide at least 6 month5 of run-down if tne charity should for any reason be unable to obtain sufficient funds to allow each service to continue. The aims of each of the services for which reserves are held and the main providerl51 of funding are as follows: Pase 22 continued...
Guildford Action for Commun Care Notes to the Financial Ststements- continued for the Year Ended 31 Marth 2024 15. MOVEMENT IN FUNDS- continued Day Service To provide support for people over 18 year5 of age on low incomes who are res,.dent in Guildford and are suffering need. hardship or distress. The seTvice aims to provide a support network which is complementary to statutory service provisions. The Guildford Voluntsry Grants Panel is the chief source of Tunds, with other statutory partners funding specific projects. Guildford Action for Families (GAFI To support families facir,g oisadvantoge or other difficulties as determined by the referring agenry by providing community and outreach services. The Guildford Voluntsry Grants Panel and the National Lottery both fund some of ourwork, while the $t is made up through fund rnising. The GAF funds provided by the National Lottery are separated out into their own restricted fund (Big Lottery Fund Reaching Communities}. Catalyst- Welcome Projert Support provided by Catalyst for the charity's work with people throu8hout Surrey who are dealing Wlth issue5 arising from drugs, alcohol and mentsl health. SCC- Naloxone Funds to supportthe dispensing of Naloxone. A medication used to reverse opioid overdose. Checkpotnt Funds provided by Police and Crime Commissioner for Surrey to fund a a)eckpoint worker to improve support for the homeless in Guildford. Smaller Grants Less Than £IOK Various restricted grants less than £10,000, which don't fit within the other restricted funds and aren't material enough to warrant separate disclosure. 16. REL4TED PARTY D15CLOSURES There were no related party transaction5 for the year ended 31 March 2024. Page 23
Guildford Artion for Commun Care Detailed Statement of Financial Artivities for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMEPtrs Donations and legacies Donations & gifts Grants 43,28i 22,366 45,961 62.502 65.651 108.463 Investment income Deposit account interest 1,881 786 Charitable activities Grants 304.928 260,624 Other income Beverley Hall income Sundry income 18,285 1,380 395 19.665 395 Total Incoming resources 392,125 370,268 EXPENDITURE Charitable activities Wages Social security Pensions Staff recruitment, training & agency fees Telephone Postage and stationery Sundries Catering costs Materials & equipment Special events Transport, travel & subsistence Premises Professional fees Volunteer expenses Depn ofTreatment room Depn of office equipment Depn of laundry equipment Carried forward 268,976 20,024 17.606 452 5,f86 701 59 7,590 7,497 6.338 7,459 18.179 3,980 558 201,757 13,469 12,532 2.849 469 78 6,171 4,542 8,097 3,660 12,003 7,386 34 13 127 21 273,208 85 365,090 This page does not fom part of the ststutory financial statements Page 24
Guildford Artion for Commun Care Detailed Statement of Financial Artivities for the Year Ended 31 March 2024 31.3.24 31.3.23 Charitable artivities Brought forward Depn of computer equipment 365.090 452 273.208 365.542 273.492 Support costs Management Wages Social security Pensions Insurance Telephone Postage and stationery Staff trainin8 Equipment Professional fee5 27,829 2.428 1,744 4.425 1,198 274 27,262 2.040 1,685 3.320 662 285 540 1,416 2,273 1,457 1.809 41,164 39,483 Flnance Bank charges 124 102 Other Sundries 387 64 Governance costs Auditors, remuneration Auditors, remuneration for non audit work 5,800 5,480 6,000 6.600 11,280 12.600 Total resources expended 418,497 325,741 Net {expenditure)/in¢ome 126,3721 44.527 This page does not form part of the statutory financial statements Page 25