REGISTERED COMPANY NUMBER: 03767533 (England and Wales) REGISTERED CHARITY NUMBER: 1078721 Re ort of th Trustees and Financial Statements for the Year Ended 31 March 2025 Guildford Action for Commun" Care Bennewith 2018 Limited (Statutory Auditors) Upper Ground Floor 18 Famham Road Guildford Surrev GUI 4XA
Guildford Action for Commun Care Contents ofthe Financial Statements for the Year Ended 31 March 2025 Page Chair's Report Report of the Trustees Report of the Independent Auditors 8 to 10 ststement of Flnancial Artivities li Balance Sheet 12 to 13 Cash Flow Ststement 14 Notes to the Cash Flow Statement 15 Notes to the Financial Ststements 16 to 26 Detailed Statement of Financial Aclivities 27 to 28
Guildford Action for Communi Care Chair's Re h Y r Ended 31 March 2025 The past Ie1ve months have been an exciting time for us at Guildford Action as we cemented our growth and development. A good example has been the success of the Bridge the Gap project which is now progressing to a more formal alliance with the partners we work with. Changing the way we work and interact with them not only demonstrates Guildford Action's flexibility and 'can40' approach, but also shows our willingness to adapt the way we work as the charitable sector continues to evolve and adapt. This year has seen a greater focus on our govemance through the introduction of the Measuring the Good initiative as well as initiating a review of our govemance documents. These initiatives are intended to ensure we don't lose focus on our charitable aims and to also ensure our ongoing development 15 measured and meaningful. The highlight of the past year was the launch of the Impart report and I was Super proud that so many people came to join our event and hear some amazing client stories. Those stories are always moving and hearing them directly from the people we have supported doesthem far moreju5ticethan puttingthem into written word. Looking forward, the restrutturing of local government services places some uncertainty on the support we will receive in the future and that'5 why the Board agreed it was important to strengthen our financial reserves. This means that if the worst does happen and our ststutory grants are redud. or removed all together, then we will have peace of mind that we will be able to continue to enhance the lives of our clients. As always, I would like to express my gratitude to all the people and organisations who support us whether through donating money, items, time. advice or advocacy. It all makes a difference. Thank you also to my fellow trustees for continued support and to Jo and the team for continuing to deliver such a wonderful service. Matthew Johnson Chair of Trustees Page I
Guildford Action for Communi Care Re rt of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charty for the purposes of the Companies Act 2CX)6, present their report with the financial ststements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVES AND AcfiviTIES Objectives and aims Our charity's Aim is set out in our objects contained in the Company's mernorandum 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 seNices and support,. To reach this aim our mission is: 'to enhance the lives of all we come into contatt, Our Objectives are to.. al provide advice, friendship and appropriate seNices 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 facilitate the establishment of mutually supportwe friendship networks for such persons: cl where and when appropriate help such persons prepa themse]ves for suitsble work both paid and voluntary and to enable them to manage their lives more effectively; dl facilitate the estsblishment of self-help groups, providing 5UPPOrt and encouragement; 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 prattical response of the public to their plight: f) sUPPOrt and promote the development of children growing up in low income families. gl co-operate with other charities, voluntary bodies and 5tstutory authorities operating in furtheran of the Objects or similar charitable purposes and to exchange information and advice with them: Public benefit The Trustees recognise the duty imposed upon them by the Charities Act 2011, Sectton 17 and also the requirement to have due regard to the general guidance provided by the Charity Commission in connettion with Public Benefit. Our Main artivities 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 proattive and preventative intervention to help those who are disadvantsged and in need to re-start their lives and re*ngage with their communities, friends. partners, families. supporting agencies as and when appropriate. Page 2
Guildford Action for Commun Care Re rt of the Trust h Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE CEO Annual Report for the Year Ended 31 March 2025 It has been a truly productive year for us at Guildford Action. The re-organisation completed last year is now bearing fruit, freeing up more time for strategic development As a result, this year has been particularly successful in terms of organisational growth and fundraising. We have formed several new corporate partnerships. which have brought both valuable expertise and increased funding. I would like to extend our sincere thanks to Balfour Beatty. Ringway, Natwest Bank, Currys Business Hub, Oktra, Chaos Marketin& and Purple Photography for their generous sUPPOrt. Our annual Sleep Out was another major highlight. generously supported by Activate Learning (Guildford College) and sponsored by Chapters Financial. The event raised over £10,000, surpassing all expectstions. ever, community 5UPPOrt has been invaluable. Our gratitude goes to Sallie Barker, who, as Guildford Mayor, championed our work throughout her term, and to the Guildford Lions, whose consistent generosity helps us provide essential items for those experiencing homelessness and funds much-needed day trips for local children and families. This year, we also undertook a review of our govemante and began the process of implementing Measuring the Good programme that will help us better evaluate and communicate our impart. In addition, we are grateful to the Community Foundation for Surrey for funding our upcoming Impact ReporL which will be shared in summer 2025. The data in this report is compelling: Over 4,000 lunches provided 175 groups delivered 115 people without accommodation supported 58 people helped through the Checkpoint scheme 317 individuals supported through GAF services 283 Big Brothers Big Sisters outings Our partnership with the BrTdge the Gap Allian has continued to flourish, and we plan to formalise this collaboration further by forming a Communty Interest Company ICICI. This step will strengthen our sector, expand our reach. and enhance the seNices we deliver. Looking ahead, we are excited to launch our first Impact Report. deepen relationships with our commercial partners. and continue to reflect on our values. mission, and activities. The past five years have been a period of significant growth. we move forward, we remain committed to staying true to our values-consolidating our progre55, reflecting on ourjoumey. and strengthening our foundations. Finally, we extend heartfelt thanks to Guildford Borough Council, Surrey County Council. West Sussex Council, Public Health, and the Office of the poli and Crime Commissioner for entrusting US to deliver seNices on their behalf. And most importandy, thank you to our trustees, stsff. and volunteers. Your commitment. consistency, and passion are the driving forces behind everything we achieve. Jo Tester CEO Page 3
Guildford Actlon for Communi Care Re rt of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Thanks to the generosity of our funders, Guildford Action has a very strong balance sheet, allowing the team to tske on new initiatives but also providing sufficient reserves to withstand a potential challenging economic period. In thi5 financial year, our income was significantly higher than budgeted with several key drivers. These include lil a notable increase in corporate donations lill the success of fundraising events such a5 the Sleepout and the Mistletoe Ball and liiil a new grant from Surrey County Council's Bridge the Gap programme. We are extremely grateful for the 5UPPOrt and dedication shown from many in our community and the faith plad in the team by key partners such as Surrey County Council. The improvement in our finances is significant gNen that last financial year the charity showed a loss. We are cognisant that several multi year funding stream5 are due for renewal in the coming year so we cannot be complacent but we are confident that the charty is well positioned for the future. Funding Our funds come from the followingsources= statutory sources 8rants for which we nornially apply, eg 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 wa5, and continues to be, responsible for the general upkeep of the Hall. The Charity is also responsible for marketing the Hall and managing lettings. We recognise the importance of the statutory and grant funding and the collaboration with our partners at Guildford Borough Council and Surrey County Council. The support of local businesses and individuals continues to be inspirational. Reserves We aim to hold a minimum of six months, expenditure in reserve to ensure financial stsbility of our Charity, with a focus on the staff termination costs. As per the comments above, Guildford Action currently has reserves significantly in excess of minimum but we expert that over time the reserve5 will trend back towards the target levels. as and when we have greater certainty on our future funding profile. STRUCTURE, GOVERNANCE AND MANAGEMENr 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 govemed by a Memorandum of Association, which sets out objects and powers for the charity and the Articles of Association 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 apwintrnent of new trustees The Directors of the Company are also the Trustees of the Chartty and meet as a Board of Trustees. Directors are initially appointed for a period of three years without the need for re-appointment at eath AGM. Page 4
Guildford Action for Comrnun Care rt of the Tru5tee5 for the Year Ended 31 March 2025 STRuuRE, GOVERNANCE AND IIMNAGEMENT Organisational strutture Guildford Action is governed by a Board of Trustees of up to 12 who typically 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 responsibility for the provision of the services rests with the Chief Executive. The Chief Executive is responsible for ensuring that the charity delivers the semces specified and that key performance indicators are met. InductFon and training of new trustee5 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 chartty and the context wtthin which it operates. A set of papers is provided covering our constitution and ways of working as well as the relevant guidance notes ensuring that they were aware of.. The obligation5 of Board of Trustees members The main documents which set outthe operational frameworkforthe charity includingthe Memorandum and Articles Resourcing and the current financial position as set out in the latest published accounts Future plans and objective5 Related parties In pursuing its aims and objectives the work of the charity is impacted by national and local policy. Much of our work relates to homelessness where national strategy seeks to eradicate rough sleeping and the local homelessness plan which are now working in a way that promotes and supports homeless people to reconnect with the area and authority which has a dutyto them. The charity works with multiple partners across the community to improve the services for our clients. These partnerships include the Surrey and Guildford councils and also entities such a5 SUeY Poli. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03767533 (England and Wales) Registered Charity number 1078721 Registered office Beverley Hall 71 Haydon Place Guildford Surrey GU14ND Trustees M Johnson S Crouch E Robinson A Creese M Froggatt A Taylor - Chair for the Board of Trustees -Treasurer ResiBned 9 January 2025 Page 5
Guildford Action for Cornrnuni Care Re the TSteeS for the Year Ended 31 M 2025 REFERENCE AND ADMINISTRATIVE DETAILS Company Seeretary Auditors Bennewith 2018 Limited (Statutory Auditors) Upper Ground Floor 18 Farnharn Road Guildford Surrey GU14XA Bankers Royal Bank of Scotland I Spinningfield5 Square Manchester M3 3AP STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees (who are also the directors of Guildford Action 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 Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prartice}. Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elerted to prepare the financial statements in accordance wtth United Kingdom Generally Accepted Accounting Prattice (United Kingdom Accounting Standards and applicable lawl. Under company law the trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of the stste of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of the charttable company for that period. In preparing those financial statements. the trustees are required to select suitable accounting policies and then apply them consistendy- observe the methods and principles in the Charities SORP: make judgements and estimate5 thatare asOnable and prudent, prepare the financial ststements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose wth reasonable accuracy at any time the financial p051tion of the charitsble company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities. In so far as the trustees are aware: there 15 no relevant audit infomation of which the charitsble companrfs auditors are unaware- and the trustees have taken all steps that they ought to have taken to make themsetves aware of any relevant audit information and to e5tabli5h that the auditors are aware of that information. Page 6
Guildford Action for Commun Care Re rt of the Trustees for the Year Ended 31 Marth 2025 This report has been prepared in accordance with the Special provisions of Part 15 of the Companies Act 2C(J6 relating to small companies. Approved by order of the board of trustees on .-.-..-.. and signed on its behalf by= Cro - Truste Page 7
Re ort of the Inde endent Auditors to the Trustees of Guildford Action for Communi Care Opinion We have audited the financial statements of Guildford Action for Communty Care (the 'charitable company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The finanaal reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel. In our opinion the financial statements- give a true and fair view of the state of the charitsble company's affairs as at 31 March 2025 and of its incoming resources and application of resources, 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 of the Companies Act 2CO6. 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 Audttors, responsibilities for the audit of the financial ststements section of our report. We are independent of the charitsble company in accordance with the ethical requirements that are relevant to our audit of the financial ststements in the UL including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Material uncertainty related to going concern In auditing the financial statements, we have concluded that the tru5tees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concem for a period of at least twelve months from when thefinanaal statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. Other information The trustees are responsible for the other infomiation. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the IndependentAuditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent othetwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connertion with our audit of the financial statements. our responsibility is to read the other inforniation and, in doing so, consider whether the other information is materially inconslstent with the financial statements or our knowledge obtsined in the audit or otherwise appears to be materially misstated. If we identify such material inconsistenues or apparent material misstatements, we are required to detemiine whether this gwes rise to a material mi55tatement 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 fart. We have nothing to report in thi5 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) Regulation5 2CKI8 requires us to report to you if, in our opinion= the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or the charitable company has not kept adequate accounting records- or the financial ststements are not in agreement with the accounting record5 and return5: or we have not received all the information and explanations we require for our audit Page 8
Re ort of the Inde endent Audrtors to the Trustees of Guildford Action for Commun 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 purpose5 of company lawl are responsible for the preparation of the financial statements and for being Satisfied that they give a true and fair view, and for such internal control a5 the trustees determine is necessary to enable the preparation of financial ststements that are free from material mi55tstemenL whether due to fraud or error. In preparing the financial ststements, the trustees are responsible for assessing the charitsble company's ability to continue as a going concem, disclosin& as applicable. matters related to going concern and using the going 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 responsibllities for the audit of the financial ststements We have been appointed as auditors under Section 144 of the Charities Act 20113nd report in accordance with the Act and relevant regulations made or having effect thereunder. Our objettives are to obtsin reasonable assurance about whether the financial ststements as a whole are free from material misstatement, whether due to fraud or error, and to i55ue a Report of the Independent Auditors that includes our opinion. Reasonable a55urance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when vt exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these finanaal ststements. The extent to which our procedures are capable of detecting irregularities, induding fraud is detsiled below: We obtsined 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 respect of fraud as ft)Ilows: - Enquiries made of management and those charged with governan Analytical procedures were used to identify if there were any unusual or unexperted relationships Discussions with management to identify any fraud risk factors of related party relationships and transactions Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations. Enquiries were made of management and those charged with govemance. We corrobordted our enquiries through review ofthe Board minutes and other papers provided. There was no contradictory 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, timing, and extent of audit procedures. Where transactions 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 ststements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description form5 part of our Report of the Independent Audttors. Page 9
Re ortof the Inde ndent Auditors to the Trustees of Guildford Action for Commun Use of our report This report is made solely to the charttable company's trustees. as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulation5 2008. 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 for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit worl for this report, or for the opinions we have formed. Bennewith 2018 Limited (Statutory Auditors) Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2(hJ6 Upper Ground Floor 18 Farnham Road Guildford Surrev GU14XA Date.. Page 10
Guildford Action for Commun" Care tement of Fin ncial Artivities for the Year Ended 31 Marth 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Restrirted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 110,779 17,899 128,678 65,651 Charitable activities Day seiCe GA for Families 430 229 358,317 69.238 358,747 69,467 274,928 30,000 Investment income Other income 2,226 18,016 2,226 18,016 1,881 19,665 Total 131,680 445,454 577,134 392,125 EXPENDITURE ON Charitable attivities Day Service GA for Families 23.471 11.612 266,437 160,066 289,908 171,678 246,949 171,548 Total 35.083 426,503 461,586 418,497 NET INCOMEIIEXPENDMJRE) Transfers between funds 96.597 184,3111 18,951 84,311 115,548 126,3721 15 Net movement in funds 12,286 103,262 115,548 126,372} RECONCILIATION OF FUNDS Total funds brought forward 149.803 222.418 372,221 398,593 TOTAL FUNDS CARRIED FORWARD 162.089 325,680 487,769 372,221 The notes fomi part of these financial statements Page 11
Guildford Artion forcommuni Care Balanc Sheet l March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible assets 12 610 2,080 2,657 1,526 CURRENT ASSErs Debtors Cash at bank 13 49,867 133,191 49,867 456,790 33,142 357,114 323,599 183,058 323.599 506,657 390,256 CREDITORS Amounts falling due within one year 14 {21,578} 121,578} 119.5611 NET CURRENT ASSETS 161,480 323,599 485,079 370,695 TOTALASSEfs LESS CuRRETr LIABILlEs 162,090 325,679 487,769 372,221 NET ASSETS 162,090 325,679 487,769 372,221 FUNDS Unrestricted funds Restricted funds 15 162.090 325,679 149.803 222,418 TOTAL FUNDS 487,769 372,221 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Att 2C%J6 for the year ended 31 March 2025. The member5 have not deposited notice, pursuant to Section 476 of the Companies Act 2CX)6 requiring an audit of these financial statements. The trustees acknowledge their responsibilities for ensuring that the tharitsble company keeps accounting records that compfy with Sertions 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair wew 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 Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2CX16 relating to financial statements, so far a5 applicable to the charttable company. Ibl These financial Statements have been audited under the requirements of Section 145 of the Charities Act 2011. The notes form part of these financial Statements Page 12 continued...
Guildford Action for Communi Care lance Sh In 31 March 2025 These financial statements have been prepared in accordance with the provisions applicable to charitsble companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: /:://.o.i.r... h - Trust The notes form part of these financial statements Page 13
Guildford Action for Cornrnuni Care Cash Flow Ststemen for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes Cash flows from operating activities Cash generated from operations 99.530 26,886 Net cash provided by operatin8 activities 99,530 26,886 Cash flows from investing activities Purchase of tangible fixed assets Interest received 12,0801 2,226 19601 1,881 Net cash provided by investing activities 146 921 Change in Cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the porting period 99.676 27,807 357,114 329,307 Cash and cash equivalents at the end of the reporting period 456,790 357,114 The notes form part of these financial statements Page 14
Guildford Action for Comrnuni Care Notes to the Cash Flow Statement for the Year Ended 31 March 2025 RECONCILIATION OF NET INCOMEI(EXPENDITUREI TO NET CASH FLOW FROM OPERATING AcfiviTIES 31.3.25 31.3.24 Net incomellexpenditurel for the reporting period las per the Ststement of Financial Artivitie5) Adjustments for: Depreciation charges Interest received Ilncreasel/decrease in debtors Increase in creditors 115,548 126,3721 916 {2,2261 116,7251 2,017 537 11,8811 48,245 6,357 Net cash provided by operations 99,530 26,886 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank 357.114 99.676 456,790 357.114 99,676 456,790 Total 357,114 99,676 456,790 The notes form part of these financial statements Page 15
Guildford Action for Commun Care Note5 to the Financial Statements for the Year Ended Imar 25 ACCOUNTING POUCIES Basis 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 accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective l January 20191,. Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial ststements have been prepared under the historical cost convention, the revised Statement of Recommended Practice= 'Accounting and Reporting by Chartties, ISORP 2(X)51, the Finanaal Reporting Standard for Smaller Entities (effective March 2000} and the Charities and Companies Acts. Income All income is recognised in the Statement of Finanaal Activities once the charity has entidement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure abilities are recognised as expenditure as soon as there is a legal or constnjctive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an ac¢rua15 basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be direttly attributed to particular headings they have been allocated to acttvities on a basis consistent with the use of resources. Allocation and apportionment of costs Non-support costs are allocated directly to the activity 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 member spends on each activity. Premises costs.. Are split beeen the Day Service, Guildford Action for Families, and Beverley Hall rental costs based on estimated usage of the office space. The Beverley Hall rentsl share is then split evenly between Day Service and Guildford Action for Familie5. - Other= Non-support costs not falling into the categories above are split evenly between Day Service and Guildford Action for Families. Support tosts are allocated to the two primary activities based on the percentage of non-SUPPOrt costs related to that activity. Tangible fixed assets Depreciation is provided at the following 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 balance 25% on reduang balan Page 16 continued...
Guildford Action forcommuni Care Note5 to the Financial tatements- continued for the Year Ended 31 Marth 2025 ACCOUNTING POUCIES- continued Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objertNes at the discretion of the trustee5. Restrirted funds can only be used for particular restrirted purposes within the objerts of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restritted purposes. Further explanation of the nature and purpose of eath fund is induded in the notes to the financial statements. Pension costs and other post-retirernent benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Attivities in the period to which they relate. Going Conrn The accounts have been prepared on a going COnM basis. The Tnjstees do not believe there are any material uncertainties that cast doubt on whether the charity is a going concem. DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations & gifts Grants 113,680 14,998 43,285 22,366 128,678 65,651 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 2,226 1,881 Page 17 continued...
Guildford Action for Commun Care Notes to the Financial Ststements- continued for the Year Ended 31 March 2025 INCOME FROM CHARITABLE AcrwmES 31.3.25 31.3.24 Activity Day Service GA for Families Grants Grants 358,747 69.467 274,928 30,000 428,214 304,928 CHARITABLE A1VITIEs COSTS Support costs (see note 61 Direct Costs Totals Day Service GA for Families 259,163 160,624 30.745 11,054 289,908 171,678 419,787 41,799 461,586 SUPPORT COSTS Governan costs Management Finance Totals Day SeNice GA for Families 19,561 8.258 144 36 11,040 2.760 30,745 11,054 27,819 13,800 41,799 INCOME/(EXPENDITURE) Net income/lexpenditurel is stated after chargingjlcreditingl: 31.3.25 31.3.24 Auditors, remuneration Other non-audit services Depreciation- owned assets 8,400 5,400 916 5,8CKI 5,480 537 Page 18 continued...
Guildford Action for Communi Care Notes to the Finanaal Statements- continued for the Year End 31 March 2025 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. The total remuneration paid to Key Management Personnel was £46.73812024: £44,962). Retirement benefits are accruing for one member of Key Management Personnel12024= one). Tru5tee5' expenses No tnjstees, expenses We paid in the year ended 31 March 202512024.. NIL). STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security costs Other pension costs 325,052 24,753 20,753 296,805 22,452 19,350 370,558 338,607 The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Management and administration Dirett charitable attivities io 12 li No employee5 received emoluments in excess of £60.000. io. COMPARATIVES FOR THE STATEME OF FINANCIALAcllviTIES Unresthcted fund Restritted funds Total funds INCOME AND ENDOWMEfrrfs FROM Donations and legacies 46,536 19,115 65.651 Charitable artivities Day SeNice GA for Families 274,928 30,000 274,928 30,000 Investment income Other income 1.881 19,665 1,881 19,665 Total 68,082 324,043 392,125 EXPENDrruRE ON Page 19 continued...
Guildford Action for Commun Care Notes to the Financial Statements- continued for the Year Ended 31 March 2025 io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrriES- continued Unrestricted fund Restricted funds Total fund5 Charitable artivities Day Service GA for Families 18.080 63,432 228,869 108,116 246,949 171,548 Total 81.512 336,985 418,497 NET INCOME/(EXPENDITUREI 113.4301 {12.9421 126,3721 RECONCILIATION OF FUNDS Total funds brought forward 163,233 235,360 398,593 TOTAL FUNDS CARRIED FORWARD 149,803 222,418 372,221 ii. LEGAL STATUS The company is limited by guarantee. The maximum contribution required 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 circumstsnces, 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 charty is registered as a company in the UK (company number. 37675331 and as a charity with The Charity Commission for England and Wales Icharity number: 10787211. The registered ofrice address of the organi5ation i5= Beverley Hall, 71 Haydon Place. Guildtord. Surrey, GUI 4NDJ Page 20 continued...
Guildford Artion forcommun. Care Notes to the Financial Ststements- continued for the Year Ended 31 March 2025 TANGIBLE FIXED ASSETS Treatment Office Equipment Laundry equipment Computer equipment room Totals COST At l April 2024 Addition5 12,678 33.632 6.827 7,124 2,080 60,261 2,080 At 31 March 2025 12,678 33,632 6.827 9,204 62,341 DEPRECIATION At l April 2024 Charge for year 12,678 33,462 57 6.827 5,768 859 58,735 916 At 31 March 2025 12.678 33,519 6.827 6,627 59,651 NET BOOK VALUE At 31 March 2025 2,577 2,690 At 31 March 2024 170 1,356 1,526 13. DEBTORS: AMouTrifs FAWNG DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors Prepayments 48,400 1,467 31,680 1,462 49,867 33,142 14. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.3.25 31.3.24 Social security and other taxes Other creditors Disbursement creditor Accrued expenses 6,626 3,325 827 10,800 6,385 1,515 2,061 9,600 21,578 19.561 Page 21 continued...
Guildford Action for Commun Care Notes to the Financial Statements- continued rtheyear End l March 2025 15. MOVEMENf IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestrirted fun<ts General fund 149,803 96,598 184,3111 162,090 Restritted funds Day Service Connextions Guildford Action for Families IGAFI Smaller grants less than £IOK SCC- Naloxone Checkpoint Big Brother Big Sister 181,086 315 10.698 87,333 12,0801 266,339 315 197,0891 13,136 110,1481 9,619 16,099 86,391 13,136 15,314 14,476 16,099 25.462 4,857 222,418 18,950 84,311 325,679 TOTAL FUNDS 372,221 115,548 487,769 Net movement in fijnds, included in the above are as ft)Ilows= Incoming ource5 Resources expended Movement in funds Unrestricted funds General fund 131.680 135,0821 96,598 Restricted funds Day Service Guildford Action for Families IGAFI Catslyst- Welcome Project Smaller grants les5 than £IOK SCC- Naloxone Checkpoint Big Brother Big Sister 281.691 35,998 42.240 18,650 4,097 34,100 28.678 1194.3581 1133,0871 142,2401 15,5141 114.2451 124,4811 112,5791 87,333 197,0891 13,136 110,1481 9,619 16,099 445,454 1426,5041 18,950 TOTAL FUNDS 577,134 1461,5861 115,548 Page 22 continued...
Guildford Action forcommun Care Notes to the Finanaal Statements- continued for the Year Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement infund5 At 31.3.24 At 1.4.23 Unrestricted funds General fund 163,233 113.4301 149,803 Restricted funds Day SeNice Connextions Guildford Action for Families IGAFI Big Lottery Fund- Reaching Communtties 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 398.593 126,3721 372,221 Comparative net movement in fvnds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 68,082 181,5121 113,4301 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 176,449 42,147 1168,9571 131,4491 148.5771 142,2401 16,970} 18,3301 130,4621 7,492 10,698 148,5771 42,240 6,970 20,918 35,319 12,588 4,857 324,043 {336,9851 112,9421 TOTAL FUNDS 392,125 {418,4971 126,372) Page 23 continued...
Guildford Action for Commun" Care Notes to the Financial Statements- continued forthey rEn d 31 March 2025 15. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in fund5 Transfers between funds At 31.3.25 At 1.4.23 Unrestricted funds General fund 163,233 83.168 184,3111 162,090 Restricted funds Day Service Connextions Guildford Action for Families IGAFI Big Lottery Fund- Reaching Communities Smaller grants less than £IOK SCC- Naloxone Checkpoint Big Brother Big Sister 173,594 315 94,825 12.0801 266,339 315 186,3911 148,5771 13,136 86.391 48,577 13,136 15,314 14,476 16,099 12,874 14,476 16,099 235,360 6.008 84,311 325.679 TOTAL FUNDS 398,593 89,176 487,769 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unre5trirted fvnds General fund 199,762 {116,5941 83,168 Restricted funds Day SeNice Guildford Action for Families IGAFI Big Lottery Fund- Reaching Communities Catalyst- Welcome Projert Smaller grants less than £IOK SCC- Naloxone Checkpoint Big Brother Big Sister 458,140 78,145 1363,3151 {164,5361 148,5771 184,4801 112,4841 122,5751 154,9431 112,5791 94,825 186,3911 148,5771 84.480 25.620 25.015 69.419 28,678 13,136 2,440 14.476 16,099 769.497 1763,4891 6,008 TOTAL FUNDS 969,259 {880,0831 89,176 Page 24 continued...
Gulldford Action for Communi Care Notes to the Financial Ststemen f r the Year Ended 31 March 2025 nu 15. MOVEMENT IN FUNDS- continued Reserves held at the year-end relate to the need to provide at least 6 months of run-down if the 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 provider(s1 of funding are as follows: Day Service To provide support for people over 18 years of age on low incomes who are resident in Guildford and are suffering need, hardship or distress. The seNice aims to provide a 5UPPOrt network which is complementary to statutory service provisions. The Guildford Voluntsry Grants Panel is the chief source of funds, with other statutory partners funding specific projects. Guildford Action for Families (GAF) To support families facing disathantage or other difficulties as detemiined by the referring agency by providing community and outreach services. The Guildford Voluntary Grants Panel and the National Lottery both fund some of our work, while the rest Is made up through fund raising. 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 throughout Surrey who are dealing with issues arising from drugs, alcohol and mentsl health. SCC- Naloxone Funds to support the dispensing of Naloxone. A medication used to reverse opioid overd05e. Checkpoint Funds provided by Police and Crime Commissioner for Surrey to fund a Checkpoint 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 restritted funds and aren't material enough to warrant separate di5c105ure. Big Brother Big Sister Funds received from West Su55ex County Council to fund the Big Brother Big Sister mentoring programme. Page 25 continued...
Guildford Action for Communi Care Note5 to the Finan al Ststements- for the Year Ended 31 Marth 2025 inu 16. RELATED PARTY DISCLOSURES There were no related party transactions forthe yearended 31 March 2025. Page 26
Guildford Action for Communi Care Detailed S ment of Financial Actrvities r the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMEMrs Donations and legacies Donations & gifts Grants 113,680 14,998 43,285 22,366 128.678 65,651 Investment income Deposit account interest 2.226 1,881 Charitable activities Grants 428.214 304.928 Other income Beverley Hall income Sundry income 18,016 18,285 1,380 18.016 19.665 Total incoming resources 577,134 392,125 EXPENDITURE Charitable activities Wages Social security Pensions Stsff recruitment, training & agency fees Telephone Postage and stationery Sundries Catering costs Materials & equipment Special events Tran5POrt, travel & subsistence Premises Professional fees Volunteer expenses Depn of office equipment Depn of computer equipment 307,130 22,999 19,545 1,221 7.338 712 1,679 7,290 5,271 6,922 8,830 20,719 8,866 349 57 859 268,976 20,024 17,606 452 5,586 701 59 7,590 7,497 6,338 7,459 18,179 3,980 558 85 452 419.787 365,542 This page does not fomi part of the statutory financial statements Page 27
Guildford Artion for Comrnuni Care Detsiled SLitement of Financial A vities for h Y r Ended 31 March 2025 31.3.25 31.3.24 Support costs Management Wages Social security Pensions Insurance Telephone Postage and stationery Equipment Professional fees 17,922 1,754 1,208 4,796 27,829 2,428 1,744 4,425 1,198 274 1,457 1,809 2,139 27,819 41,164 Finance Bank charges 180 124 Other Sundries 387 Governance costs Auditors, remunerdtion Auditors, remuneration for non audit work 5,800 5,480 5,400 13,800 11,280 Totsl resources expended 461,586 418,497 Net incomellexpenditurel 115,548 126,3721 Thi5 page doe5 not form part of the statutory financial statements Page 28