OpenCharities

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

← Chell Area Family Action Group

2025-03-31-accounts

Charity Registration No. 1079018

Company Registration No. 03832123 (England and Wales)

CHELL AREA FAMILY ACTION GROUP

(KNOWN AS 'C.A.F.A.G')

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Kathleen Roberts Simon Stevens Daniel Shaw Kutbuddin Jodiyawalla (Appointed 3 May 2024) Katie Underwood (Appointed 20 August 2024) Secretary Kathleen Roberts Charity number 1079018 Company number 03832123 Registered office The Whitfield Valley Centre Fegg Hayes Road Stoke on Trent Staffordshire ST6 6QR Independent examiner K V Staley FCA Geens Limited 124 City Road Graphic House ST4 2PH

Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') CONTENTS

Page
Trustees report 1 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 12 - 22

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charitable company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The charitable company's objectives include the following:

To promote the inhabitants of Chell and the neighbourhood thereof without distinction of sex, sexual orientation, race or political religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisation in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and other leisure time occupation with the object of improving the general public health and welfare of the said inhabitants;

To establish or secure the establishment of a family centre and to maintain and manage, the same, whether alone or in cooperation with any local or authority or other person or body in furtherance of these objects.

Summary of the main activities undertaken for the public benefit

To achieve its objectives, the charity, CAFAG operates several parallel projects from the building known as the Whitfield Valley centre at Fegg Hayes

As CAFAG continues to develop and consolidate position in the third sector, delivering its services to, the community whilst developing new opportunities and tackling new challenges in the changing world.

The emphasis has been on enhancing health and well-being for the people of Fegg Hayes, while also expanding volunteering opportunities, promoting the sustainability of services, and incorporating environmental priorities.

The Board of Trustees continue to guide CAFAG and opportunities to join the Board are still available and

suitable candidates are being sought.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charitable company should undertake.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and Performance:

Summary of the main achievements during the year:

Nursery:

The Whitfield Valley Centre Nursery provides a childcare facility in the local area, the Nursery continues to improve its facilities and services. On the 13th of January 2025 the Nursery received a ‘GOOD’ standard rating from an Ofsted Inspection.

The Nursery has decreased its maximum number of places at the setting which began from September 2024, to enable a calmer environment and improve quality of services, rather than quantity. This will enable greater engagement for each individual child to support engagement and development.

The Nursery are providing activities through Early Year Pupil Premium (EYPP) and Special Education Needs (SEN) inclusion funding to recruit one-to -one supervision staff for children that require direct support.

The setting has had a revamp, it has been newly painted and introduced natural colours and resources, to provide a calming environment, bringing the nature and outdoors, inside. A ‘Sensory Area’ and ‘Calm Area’ will also be introduced. Staff have recently started to develop the Nurseries curriculum to provide age-appropriate learning activities and encourage curiosity and have also had the outdoor garden and play areas renovated to allow more space and new outdoor equipment for use, to enhance and increase outdoor engagement.

We continue to regularly monitor the financial situation of the Nursery and carry out monthly meetings to keep on track of progress, staffing and development.

Creche:

CAFAG received funding from Children in Need (CIN) providing a Creche service to all ages, which allows childcare to support and engage families in using additional facilities at the Centre such as the gym, café, training, charity shop and much more.

The Centre has an outdoor garden space for the Creche and Nursery children to use and grow fruit and vegetables, plant seeds and learn in a safe outdoor environment. The Creche service remains competitive with an affordable cost of £1 per hour, which previously contributed to running costs. Regular fundraising for Children in Need is also carried out and monies are raised annually.

The new Creche supervisor has made a great change to the Creche development, and improvement of this childcare service by providing activities that focus on English as a second language, motor skills and social engagement.

Funding for the Creche will come to an end in March 2025 and this will be transitioned into expansion plans of the Nursery setting.

Youth Club:

Repeat funding from Henry Smith has enabled the continuation of the Youth Service for a further year. This funding will help to cover staffing, trips, equipment and resources, sessional workers and contribute towards oncosts.

The Youth Club run a ‘Youth Café’ providing affordable healthy, nutritional meals and snacks to tackle malnutrition, educate in food, cooking, and nutrition for the children and families. This is to help tackle the significant increase in overweight or obesity in children. Actively engaging in sports to promote overall physical health and wellbeing, reducing illness and diseases.

Furthermore, we have partnered with Dizzy Heights, non-profit youth service who have been delivering extra youth club sessions and trips across the holiday periods through (HAF) The Hubb Foundation funding, by providing workshops around, safety, e-safety, sexual health, knife crime and other age specific focused subjects.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reaching Communities:

In November 2021 we received five years of funding from the National Lottery, Reaching Communities Fund, totalling to £498,248. The purpose of this funding is to help cover our core costs of senior management salaries and commence our business enterprise strategy to sustain the Charity for future generations.

Our strategy includes developing a new business plan where we aim to increase revenue over the next five years. The target is that by Year five, our current enterprise projects aim to cover the core running costs of the Charity, recognising that activities such as the youth club and crèche will always require funding.

This Lottery funding has allowed CAFAG to provide more employability opportunities to one of the most deprived areas in the North of Stoke on Trent.

CAFAG’s Board of Trustee members collectively have a wide range of knowledge in business, management, philanthropy, environmental and community involvement. Trustee meetings are carried out on a quarterly basis to allow more time for in-depth reports to be provided and monthly finances are provided to the trustee board and treasurer for review. Measurable outcomes will enable us to achieve the charities aim in becoming selfsustainable. We continue to update technical software systems and evaluate data electronically to record, monitor and collate feedback.

CAFAG aims to become more economical and energy efficient as an organisation. Looking at eco-friendly and energy efficient resources that will reduce long term costs and help the environment, this will be a focus on future grant findings in the coming years.

Over the last twelve months the charity has supported on average 5800 Community members through the services we offer at The Whitfield Valley Centre. This funding has allowed for CAFAGs restructured sustainability plan to take effect, allowing opportunity to continue and provide the necessary services for the Local Community. We have involved members when evaluating projects, carrying out a public AGM in December 2024, requesting regular feedback, online public surveys, and questionnaires. This funding also contributes to the general running costs, utilities, training, and consultancy costs.

Café:

The focus is to develop the Café, restructure marketing techniques, training opportunities for volunteers and improve food quality and standard. This is the central space of the community centre, used by the public and all departments. A new menu has been created and costs have increased slightly which was set at the beginning of 2024, due to the increase in cost of goods but even with this change, the café is still at a competitive low-cost affordable rate. The café had a random food quality and hygiene standard inspection, and we maintained our ‘Five Star’ food hygiene rating.

We will further develop the Whitfield Valley Centre as a community hub offering a range of services and activities aimed at breaking the cycle of social and economic deprivation that currently exists in the area. This includes expanding upon the range of contracted services which we currently offer and making ourselves procurement ready. We provide volunteers with refresher training for existing members and full training for all new volunteers to ensure that they all have up to date Food Hygiene qualifications.

The Volunteers have shown true dedication and support for the charity and have been the heart in allowing our

café to remain open to the public and this has shown a great build in confidence in the volunteers.

Looking at multiple options and avenues for the future of CAFAG Café and its facilities, additionally looking to rent this space out to external companies or start up business.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Gardening:

Our gardening service and gardener is at full capacity in the local and wider community areas and is one our first self-sustainable enterprise service.

We are planning to set up a gardening club for the Centre with access to workshops to complete woodwork workshops and who enjoy or have an interest in gardening.

The Gardening enterprise supports those members of the community who are unable to look after their gardens or those at risk of eviction. In partnership with Stoke-on-Trent City Council, we receive referrals for members of the public who are at risk of eviction and instead help them to maintain their gardens and offer advice, tools, and resources.

Additionally carrying out a monthly walking club, led by the gardener, which has been a great success.

Funding was obtained by The Lottery, know your Neighbourhood to cover the lead gardener’s salary and will include setting up community social groups, researching eco-friendly changes and approaches for workplaces and maintaining the centre grounds.

Charity Shop:

The shop now runs successfully and brings a monthly income contributing to the Charities financial stability as well as its environmental footprint by upcycling materials and encouraging recycling, reusing items and as the Centre is based in a deprived area of Stoke on Trent, the Charity shop has become a lifeline for many families and is now solely ran by a dedicated team of skilled and passionate volunteers.

CAFAG Community Gym:

Since re-opening and relaunching as CAFAG Community Gym in September 2023, the gym continues to grow, and this has become a consistent regular income as a non-profit organisation.

Sport England Funding was obtained to upgrade and renew gym equipment and improve the charities gym facility.

Peter Harrison Foundation was obtained to provide additional gym equipment, carry out Yoga and Armchair Yoga classes, including 40 free 12-week gym memberships to those referred by doctors or self-referred through CAFAG to encourage a healthier lifestyle and one to one wellbeing session support on a weekly basis.

We continue to look for other funding sources and potential long-term solutions such as Sport England funding and relevant sports relating grants for staffing assistance. A long-term sustainability plan is required to ensure the success, continuation, and growth of the gym.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Making Connections:

This is a 3-year funded project to support a Health & Wellbeing project named ‘Making Connections’. Funded by Henry Smith COVID-19 funding, this service provides projects and activities, such as Arts & Crafts club, Armchair Fitness, Dinner Club, Free Breakfast Wednesdays, Lunch Club, Litter picking group, Charity Shop Auction, Pumpkin Party and much more. The team provide weekly, monthly, and annual social groups and clubs for different ages. Also, providing low-cost UK trips for families and fundraising fun day events throughout the year.

The team have received 85 referrals so far in which are actively being supported through the making connections team of staff and volunteers.

Referral case support includes:

Tackling:

Other organisations that provide a service at the centre include:

NSPCC

Care Today training providers.

Monthly Financial support and advice from Potteries Money Wise.

Foster Caring.

Sign Health.

Yoga every Wednesday 10AM-12PM and 6:15-8:15PM

Disability Solutions – these support with any disability and higher risk referrals. VAST – Community Health Champion.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Room Hire:

Over the last financial year room hire bookings have increased. The multipurpose room, training room and kitchen facility at The Whitfield Valley Centre are hired out to professionals, local organisations, businesses, and community members. We have longstanding professional relationships and some additionally purchase our catering service that we offer.

Volunteering:

Currently, there are 27 volunteers on the books who help to support in all different areas, providing a range of employability experience, opportunity, confidence building, learning new skills and training/workshops that can be accessed. Volunteers are overseen by the Making Connections Team.

As a Charity we are dependent on the support from volunteers to keep our services going which includes our centre gardens, gardening jobs, charity shop, café, childcare assistants, admin, events, small projects, community inclusion, café, and networking.

We continue to help all our volunteers if that be through employability, reducing loneliness, building on skills, or starting a new hobby or interest. We obtain strong evidence in the work that we are currently doing with our community members and continue to build this with the community, helping them to thrive.

Funding

Year 2024-2025 has been successful in terms of funding as we received the following so far in this period.

Financial review

During the year income exceeded expenditure leaving net income for the year of £89,203 (2024: £43,682). This has resulted in a surplus on unrestricted funds of £107,532 (2024: £42,360) and a deficit in restricted funds of £18,329 (2024: surplus of £1,322).

It is the policy of the trustees to maintain unrestricted funds, which are the free reserves of the charity, to enable the charity to continue to operate if funding were to fall whilst replacement funding was obtained. The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (the 'free reserves') held by the charity should be between 3 and 6 months of the unrestricted expenditure.

At present the free reserves, excluding long-term net assets stand at a surplus of £235,520 (2024: £125,211).

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees have considered the major risks, which are faced by the charity and confirm that systems have been established to lessen these risks.

Investment policy

The trustees have considered the most appropriate policy for investing funds and have found that CAFCash high interest bank accounts, designed for the charity sector, meet their requirements to generate both income and capital growth. The trustees consider the return on investments to be satisfactory.

Exemptions

The trustees have taken advantage of the exemptions available to small companies, including the audit exemption (see statement on balance sheet).

Funds held as custodian

No funds are held by the Chell Area Family Action Group as a custodian on behalf of others.

Structure, governance and management

The Charitable company is a company limited by guarantee and is a registered charity in England and Wales. The day to day operations are undertaken using the name CAFAG and is operated under the rules of its Memorandum and Articles of Association dated 26 August 1999 and most recently amended by special resolution in February 2012. It has no share capital and the liability of each member in the event of a winding-up is limited to £10.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Kathleen Roberts
Janine Bridges (Resigned 1 May 2024)
Simon Stevens
Sheena Bateman (Resigned 1 May 2024)
Daniel Shaw
Jill Woodall (Appointed 10 April 2024 and resigned 15 September 2024)
Kutbuddin Jodiyawalla (Appointed 3 May 2024)
Katie Underwood (Appointed 20 August 2024)

The charity is required to have between five and fifteen trustees. The congregation of St Michael's Church Chell, Stoke-on-Trent are entitled to appoint up to three Trustees. The congregation of the Church of the Saviour, Chell Heath, Stoke-on-Trent are entitled to appoint one trustee. The existing Trustees are entitled to appoint the remainder.

The Trustees report was approved by the Board of Trustees.

Simon Stevens

Trustee Dated: 1 September 2025

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CHELL AREA FAMILY ACTION GROUP

I report to the Trustees on my examination of the financial statements of Chell Area Family Action Group (the Charitable company) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Charitable company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Charitable company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Charitable company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Charitable company’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

K V Staley FCA

Geens Limited Graphic House 124 City Road Stoke on Trent ST4 2PH

Dated: 1 September 2025

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
118,222
243,186
Charitable activities
4
191,408
-
Investments
5
631
-
Other income
6
-
987
Total income
310,261
244,173
Expenditure on:
Charitable activities
7
194,063
271,168
Total expenditure
194,063
271,168
Net income/(expenditure)
116,198
(26,995)
Transfers between
funds
(8,666)
8,666
Net movement in
funds
9
107,532
(18,329)
Reconciliation of funds:
Fund balances at 1 April 2024
137,007
1,081,177
Fund balances at 31 March
2025
244,539
1,062,848		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
361,408
52,491
242,024
191,408
160,340
-
631
581
-
987
12,950
1,614
554,434
226,362
243,638
465,231
177,334
248,984
465,231
177,334
248,984
89,203
49,028
(5,346)
-
(6,668)
6,668
89,203
42,360
1,322
1,218,184
94,647
1,079,855
1,307,387
137,007
1,081,177		 Total
2024
£
294,515
160,340
581
14,564
470,000
426,318
426,318
43,682
-
43,682
1,174,502
1,218,184

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Net assets
The funds of the Charitable company
Restricted income funds
17
Unrestricted funds		 2025
£
£
996,991
2,364
312,009
314,373
(3,977)
310,396
1,307,387
1,307,387
1,062,848
244,539
1,307,387		 2024
£
£
971,555
320
256,634
256,954
(10,325)
246,629
1,218,184
1,218,184
1,081,177
137,007
1,218,184		 2024
£
£
971,555
320
256,634
256,954
(10,325)
246,629
1,218,184
1,218,184
1,081,177
137,007
1,218,184
1,218,184
1,218,184
1,081,177
137,007
1,218,184

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 1 September 2025

Simon Stevens

Trustee

Company registration number 03832123 (England and Wales)

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash used in investing activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(45,383)
3,945
631		 £
96,182
(40,807)
-
55,375
256,634
312,009		 2024
£
(24,234)
19,405
581		 £
77,773
(4,248)
-
73,525
183,109
256,634

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Chell Area Family Action Group is a private charitable company limited by guarantee incorporated in England and Wales. The registered office is The Whitfield Valley Centre, Fegg Hayes Road, Stoke on Trent, Staffordshire, ST6 6QR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charitable company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the Charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations, are recognised when they have been communicated and received in writing with notification of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/ executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset has been transferred to the charity.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 50% straight line on improvements Fixtures, fittings and equipment 25%-33% per annum of net book value Motor vehicles 25% straight line Gym equipment 25% per annum of net book value

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged in the profit or loss account.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charitable company's balance sheet when the Charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charitable company’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

Chell Area Family Action Group is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the Charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

At the year end there were no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 118,222 243,186 361,408 52,491 242,024 294,515

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable Activities
Services provided under contract 17,814 14,644
Sales of services by beneficiaries 35,824 37,728
Ancillary trading income 130,409 100,756
Charitable rental income 7,361 7,212
191,408 160,340

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 631 581

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Other income

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Net gain on disposal of
tangible fixed assets - 987 987 12,950 1,614 14,564

7 Charitable activities

Staff costs
Other charitable expenditure
Food purchase
Sundry expenses
Share of support costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
Restricted funds
8
Support costs allocated to activities
Staff costs
Depreciation
Other costs
Governance costs
Analysed between:
Charitable Activities

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 3,210 3,060
Depreciation of owned tangible fixed assets 16,989 11,790
Profit on disposal of tangible fixed assets (987) (14,564)

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charitable company during the year.

11 Employees

The average monthly number of employees during the year was:

Charitable activities
Administrative
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
22
3
25
2025
£
315,576
11,803
4,506
331,885		 2024
Number
27
4
31
2024
£
296,367
9,127
3,965
309,459

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows: £64,047 (2024: £59,685)

12 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13
Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 April 2024
956,449
Additions
-
Disposals
-
At 31 March 2025
956,449
Depreciation and impairment
At 1 April 2024
10,257
Depreciation charged in the year
-
Eliminated in respect of disposals
-
At 31 March 2025
10,257
Carrying amount
At 31 March 2025
946,192
At 31 March 2024
946,192		 Fixtures,
fittings and
equipment
£
79,678
27,347
-
107,025
63,937
10,811
-
74,748
32,277
15,741		 Gym
equipment
Motor vehicles
£
£
95,167
34,857
18,036
-
(3,945)
-
109,258
34,857
85,545
34,857
6,178
-
(987)
-
90,736
34,857
18,522
-
9,622
-		 Total
£
1,166,151
45,383
(3,945)
1,207,589
194,596
16,989
(987)
210,598
996,991
971,555

All tangible fixed assets are held for direct charitable purposes.

The freehold land and buildings are subject to a legal charge in favour of the Secretary of State for Health, which will take effect if the charity fails to comply with the conditions set out in the Memorandum of Grant dated 30 June 2000.

14
Debtors
Amounts falling due within one year:
Trade debtors
15
Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income		 2025
£
2,364
2025
£
26
3,951
3,977		 2024
£
320
2024
£
3,508
6,817
10,325

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 4,506 3,965

The Charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charitable company in an independently administered fund.

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Children in Need
Henry Smith Making
Connections
VCSE Energy Efficiency
Scheme (Groundwork)
Awards for All
CCLORS
Peter Harrison
Social Care
Sports England
Refurbishment and purchase of
building
National Lottery Know Your
Neighbourhood
Community Wellbeing
Nation Grid Community matters
fund (STEM)
National Lottery Reaching
Communities
Henry Smith Youth Project
Community Investment Fund
Other small funds		 At 1 April
2024
Incoming
resources
Resources
expended
£
£
£
12,463
10,588
(19,519)
11,694
35,105
(35,442)
-
32,972
(10,332)
-
19,807
(7,309)
-
-
(1,321)
-
15,000
(3,750)
1,145
-
(163)
11,074
987
(3,459)
946,191
-
-
12,542
20,625
(39,987)
20
-
(60)
-
2,876
(2,582)
56,078
49,788
(96,733)
30,004
55,424
(49,108)
-
-
(452)
(34)
1,001
(952)
1,081,177
244,173
(271,168)		 Transfers
At 31 March
2025
£
£
-
3,532
-
11,357
-
22,640
-
12,498
1,321
-
-
11,250
-
983
-
8,602
-
946,191
6,820
-
40
-
-
294
-
9,133
-
36,320
452
-
33
48
8,666
1,062,848		 Transfers
At 31 March
2025
£
£
-
3,532
-
11,357
-
22,640
-
12,498
1,321
-
-
11,250
-
983
-
8,602
-
946,191
6,820
-
40
-
-
294
-
9,133
-
36,320
452
-
33
48
8,666
1,062,848
1,062,848

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17
Restricted funds
Previous year:
Children in Need
Henry Smith Making
Connections
Awards for All
CCLORS
Social Care
Sports England
Refurbishment and purchase of
building
Garfield Weston
CIF
National Lottery Know Your
Neighbourhood
Community Wellbeing
National Lottery Reaching
Communities
Henry Smith Youth Project
Other small funds		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
15,490
22,411
(25,438)
10,372
35,000
(33,678)
4,032
-
(7,708)
-
-
(3,314)
-
3,171
(2,026)
-
14,362
(3,288)
946,191
-
-
4,757
-
(4,757)
-
-
(452)
-
24,375
(11,833)
-
2,000
(1,980)
64,215
89,194
(97,331)
34,025
53,125
(57,146)
773
-
(33)
1,079,855
243,638
(248,984)		 (Continued)
Transfers
At 31 March
2024
£
£
-
12,463
-
11,694
3,676
-
3,314
-
-
1,145
-
11,074
-
946,191
-
-
452
-
-
12,542
-
20
-
56,078
-
30,004
(774)
(34)
6,668
1,081,177

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

(Continued)

CHELL AREA FAMILY ACTION GROUP (KNOWN AS 'C.A.F.A.G') NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
General funds 137,007 310,261 (194,063) (8,666) 244,539
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 94,647 226,362 (177,334) (6,668) 137,007
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 9,019 987,972 996,991
Current assets/(liabilities) 235,520 74,876 310,396
244,539 1,062,848 1,307,387
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 11,796 959,759 971,555
Current assets/(liabilities) 125,211 121,418 246,629
137,007 1,081,177 1,218,184

19 Analysis of net assets between funds

20 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).