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 Se￿1￿$. 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 re￿ntlY 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 p￿pare 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 P￿paratIon 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