## **Community Action Norwich** **Charity No. 1079028** ## **Trustees' Report and Unaudited Accounts** **31 March 2024** **Community Action Norwich Contents** ||Pages| |---|---| |Trustees' Annual Report|2 to 4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Accounts|8 to 15| |Detailed Statement of Financial Activities|16| Page 1 **Community Action Norwich Trustees Annual Report** ## Community Action Norwich The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2024. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1079028** ## **Principal Office** 2 Martineau Lane Norwich NR1 2HX ## **Trustees** The following trustees served during the year: J. Betts (Resigned 25 July 2023) J. Drake B. Edwards C. Elkins E. Makuve M. Richards A. Sayer ## **Accountants** Andrew Parker Associates Ltd Unit 7 Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW ## **Bankers** Santander Bootle Merseyside GIR 0AA ## **OBJECTIVES AND ACTIVITIES** Community Action Norwich is a Christian charity working in the Lakenham and Tuckswood area of Norwich. Our programmes respond to the needs and seek to address issues arising from poverty, depravation, family breakdown, isolation and dementia. Our vision is "To Offer Hope to All". Page 2 **Community Action Norwich Trustees Annual Report** ## **ACHIEVEMENTS AND PERFORMANCE** The Lakenham Day Centre - This project has been very exciting this year as we have seen our numbers growing. We are observing an increase in the number of people living with dementia and are working with the families to support them and their families to the best of our ability. The fees have remained at £25 per day for Tuesday and Thursday which is much cheaper than the families paying for care for their loved ones. The atmosphere at the Lakenham Day Centre is very important and our staff endeavour to ensure that the club is a welcoming and fun place to be with lots of laughter and conversation not a room with elderly people lining the walls. The staff are an amazing team who work well together and we are very grateful for the way they give above and beyond. We also have committed volunteers who ensure that we are able to give our members an outstanding level of care during the day. Children and young people - There have been some changes to this project over the last year but we are still seeing the youth work grow. Our youth worker has left fulltime employment with Community Action Norwich and is now working with Youth for Christ Norwich. Although we no longer have a youth worker, Gwil is still running the chidren and young peoples work on a Thursday night as a volunteer and we are extremely grateful for his dedication during this last year. The numbers that attend our youth programme have grown and we are still offering a safe place for them to meet and ask questions, have discussions, play games and have fun. The children's work is all about fun and we have a noisy evening with them playing games, telling stories and cooking. Again the numbers are slowly growing but we have a lot of fun together and really enjoy this age group. Homework Club - The homework club has closed down this year as with the loss of our children and youth worker and the dwindling numbers we decided to go ahead and shut this project down. It had grown in response to Covid-19 and it seems that it is no longer necessary. The Community Cafe - We have seen the biggest increase in numbers in the cafe this year. We have been very busy especially over winter as we were again a community hot spot this year. We continue to offer social prescribing by partnering with outside agencies and are a distribution centre for foodbank. The project also picks up food from Asda and Bread source to give to those who come into the cafe which is on or past it's best before date. We are also very grateful to our volunteers who cook for the cafe each week and those who make coffee's for the increasing numbers who come in. ## **FINANCIAL REVIEW** We have received grants this financial year from Handelsbanken, Bishop of Norwich Community Fund, Norwich City Council, Community Hot Spots, The Percy Bilton Charity, the National Lottery Community fund and Woodroffe Benton. We are extremely grateful for their encouragement of the projects we are running and the support they have given to the work of the community of Lakenham and Tuckswood. We are still committed to writing bids and looking for funds we can apply to support the work we do. The increase in numbers attending the day centre means that the funds for the day centre are looking healthier. We continue to monitor the finances. Page 3 **Community Action Norwich Trustees Annual Report** The reserves policy has been agreed by the Trustees of Community action Norwich that the policy in respect of holding cash reserves should provide the following: 1. We will operate a zero reserves policy at this time in order to keep the doors open. 2. We will monitor the finances on a monthly basis. 3. We will continue to write bids and look for funding. 4. We are committed to keeping the staff informed if the situation changes. 5. This policy is reviewed every six months. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** Nature of governing document - The charity is an unincorporated registered charity governed by a Deed of Trust dated 9 September 1999. Recruitment and appointment of trustees - Recruitment and appointment of trustees is done by personal invitation and self referral. The Trustees meet bi-monthly and continue to carefully execute their responsibility to the legal and financial work of the charity. The chair is also the part-time project manager and oversees the staff reporting to the trustees in the form of a management report which covers all areas of the work. Induction and training of Trustees - A three month induction period is required and during this time D.B.S. checks are made. All appointments are agreed by senior leadership of the Christian Fellowship Norwich before being ratified. Major risks and management of those risks - The major risks to which the charity is exposed have been assessed by the trustees, and will be monitored and reviewed and systems put in place to mitigate these risks. ## **Statement of trustees' responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees C. Elkins Trustee 18 June 2024 Page 4 **Community Action Norwich Independent Examiners Report** ## **Independent Examiner's Report to the trustees of Community Action Norwich** I report to the trustees on my examination of the financial statements of Community Action Norwich for the year ended 31 March 2024. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. 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. Andrew Parker, FCCA Chartered Association of Certified Accountants Andrew Parker Associates Ltd Unit 7 Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW 18 June 2024 Page 5 **Community Action Norwich Statement of Financial Activities** ## **for the year ended 31 March 2024** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
**Total**
**Expenditure on:**
Charitable activities
5
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---|---| |||**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| ||||||| |||14,816|27,330|42,146|36,496| |||0|61,846|61,846|37,728| |||14,816|89,176|103,992|74,224| ||||||| |||5,652|82,390|88,042|90,531| |||5,652|82,390|88,042|90,531| |||-|-|-|-| |||9,164|6,786|15,950|(16,307)| |||(9,099)|9,099|-|-| |||65|15,885|15,950|(16,307)| ||||||| |||65|15,885|15,950|(16,307)| ||||||| |||5,102|12,283|17,385|33,692| |||5,167|28,168|33,335|17,385| ||||||| ||||||| ||||||| Page 6 **Community Action Norwich Balance Sheet** ## **at 31 March 2024** |**Charity No. 1079028**
**Fixed assets**
Tangible assets
7
**Current assets**
Debtors
8
Cash at bank and in hand
**Creditors:**Amount falling due within one year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
Restricted income funds
10
**Unrestricted funds**
General funds
10
**Reserves**
10
**Total funds**|**2024**
**£**
-
6,404
28,444
34,848
(1,514)
33,334
33,334
33,334
33,334
28,168
28,168
5,166
5,166
33,334|**2023**
**£**
-
4,143
14,034| |---|---|---| |||18,177
(792)| |||17,385
17,385| |||17,385| |||17,385| |||12,283| |||12,283
5,102| |||5,102| |||17,385| Approved by the trustees on 18 June 2024 And signed on their behalf by: C. Elkins Trustee 18 June 2024 Page 7 **Community Action Norwich Notes to the Accounts** ## **for the year ended 31 March 2024** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 8 **Community Action Norwich Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Freehold investment property** Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 9 **Community Action Norwich Notes to the Accounts** ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. - 2 **Statement of Financial Activities - prior year** |**Income and endowments from:**
Donations and legacies
Charitable activities
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
10,764
-
10,764
13,593
13,593
(2,829)
(89)
(2,918)
(2,918)
8,020
5,102|**Restricted**
**funds**
**2023**
**£**
25,732
37,728
63,460
76,938
76,938
(13,478)
89
(13,389)
(13,389)
25,672
12,283|**Total funds**
**2023**
**£**
36,496
37,728| |---|---|---|---| ||||74,224
90,531| ||||90,531| ||||(16,307)
-| ||||(16,307)| ||||(16,307)
33,692| ||||17,385| Page 10 **Community Action Norwich Notes to the Accounts** |3|**Income from donations and legacies**|**Income from donations and legacies**||||| |---|---|---|---|---|---|---| |||**Unrestricted**||**Restricted**|**Total**|**Total**| ||||||**2024**|**2023**| ||||**£**|**£**|**£**|**£**| ||Donations-restricted||-|7,095|7,095|14,054| ||Donations -unrestricted|8,238||-|8,238|9,208| ||Grants & Gift Aid-restricted||-|20,235|20,235|11,678| ||Grants & Gift
aid-unerstricted|6,578||-|6,578|1,556| |||14,816||27,330|42,146|36,496| |4|**Income from charitable activities**|||||| |||**Unrestricted**||**Restricted**|**Total**|**Total**| ||||||**2024**|**2023**| ||||**£**|**£**|**£**|**£**| ||Restricted||0|61,846|61,846|37,728| ||||0|61,846|61,846|37,728| |5|**Expenditure on charitable activities**|||||| |||**Unrestricted**||**Restricted**|**Total**|**Total**| ||||||**2024**|**2023**| ||||**£**|**£**|**£**|**£**| ||_Expenditure on charitable_|||||| ||_activities_|||||| ||Restricted|1,156||82,390|83,546|76,938| ||Unrestricted|3,774||-|3,774|12,801| ||_Governance costs_|||||| ||Accountancy||722|-|722|792| |||5,652||82,390|88,042|90,531| |6|**Staff costs**|||||| ||No employee received emoluments in excess of £60,000.|||||| ||Total employee benefits received by key management
personnel|||60,732||69,721| ||The average monthly number|of full time equivalent employees during the year was as follows:||||| |||||**2024**||**2023**| |||||**Number**||**Number**| |||||4||4| |||||4||4| Page 11 **Community Action Norwich Notes to the Accounts** - 7 **Tangible fixed assets** |**Cost or revaluation**
At 1 April 2023
At 31 March 2024
**Depreciation and**
**impairment**
At 1 April 2023
At 31 March 2024
**Net book values**
At 31 March 2024
At 31 March 2023
8
**Debtors**
Trade debtors
Other debtors
9
**Creditors:**
amounts falling due within one year
Other taxes and social security
Accruals|**2024**
**£**
-
6,404
6,404
**2024**
**£**
562|**£**
2,972
2,972
2,972
2,972
-
-|**£**
2,972| |---|---|---|---| ||||2,972| ||||2,972| ||||2,972| ||||-| ||||-| ||||**2023**
**£**
1,978
2,165| ||||4,143| ||||**2023**
**£**
-| ||952||792| ||1,514||792| Page 12 **Community Action Norwich Notes to the Accounts** ## 10 **Movement in funds** |**Movement in funds**|||||| |---|---|---|---|---|---| ||**At 1 April**
**2023**
22
1,743
5,185
4,138
164
1,031
12,283
5,102
17,385|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
500
76,556
78
5,302
-
6,740
89,176
14,815
103,991|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
-
1,322
(1,378)
(2,560)
-
11,715
9,099
(9,099)
-|**At 31**
**March**
**2024**
**£**
522
21,708
1,749
3,542
164
483| |**Restricted funds:**
**Restricted income funds:**
Children services
Day centre
Coffee Cart
Community cafe
Sensory garden
Youth
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**|||||| ||||-||| ||||(57,913)||| ||||(2,135)||| ||||(3,339)||| ||||-||| ||||(19,003)||| ||||(82,390)
(5,652)
(88,042)||| ||||||28,168| ||||||5,166| ||||||33,334| Purposes and restrictions in relation to the funds: Restricted funds: Children services Provision of a children's mid-week club, homework club and other children's activities. Day centre To provide meals and help reduce isolation for older people funded by attendees fees and grants. Coffee Cart For the purchase of a coffee cart to use in the community for the youth work and community cafe. Community cafe To run a community cafe offering free drinks and cakes, a place to come for advice and help. Foodbank distribution centre is also run at this time. Sensory garden For the maintenance of the sensory garden for the benefit of those living with dementia. Youth Provision of a mid-week youth club for children of high school age. ## 11 **Analysis of net assets between funds** |**Analysis of net assets between funds**|||| |---|---|---|---| |Net current assets|**Unrestricted**
**funds**
**£**
(1,514)
(1,514)|**Restricted**
**funds**
**£**
34,848
34,848|**Total**
**£**
33,334| ||||33,334| Page 13 **Community Action Norwich Notes to the Accounts** ## 12 **Reconciliation of net debt** |**Reconciliation of net debt**|||| |---|---|---|---| |Cash and cash equivalents
Net debt|**At 1 April**
**2023**
**£**|**Cash flows**
**£**|**At 31**
**March**
**2024**
**£**| ||14,034|14,410|28,444| ||14,034
14,034|14,410
14,410|28,444| ||||28,444| Page 14 **Community Action Norwich Statement of Cash flows for the year ended 31 March 2024** |**Cash flows from operating activities**
**Net income/(expenditure) per Statement of Financial Activities**
**Adjustments for:**
Other gains/losses
Increase in trade and other receivables
Increase in trade and other payables
**Net cash provided by/(used in) operating activities**
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2024**
**£**
15,950
-
(2,261)
722
14,411
-
-
14,411
14,034
28,445|**2023**
**£**
(16,307)
-
(5)
27| |---|---|---| |||(16,285)| |||-| |||| |||-| |||| |||(16,285)| |||30,319| |||14,034| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|28,444|14,034| |||| ||28,444|14,034| Page 15 **Community Action Norwich Detailed Statement of Financial Activities** ## **for the year ended 31 March 2024** |**Income and endowments from:**
Donations and legacies
Donations-restricted
Donations -unrestricted
Grants & Gift Aid-restricted
Grants & Gift aid-unerstricted
Charitable activities
Restricted
**Total income and endowments**
**Expenditure on:**
Charitable activities
Restricted
Unrestricted
Governance costs
Accountancy
**Total of expenditure on charitable**
**activities**
**Total expenditure**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure) before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricte**
**d funds**
**2024**
**£**
-
8,238
-
6,578
14,816
0
0
14,816
1,156
3,774
4,930
722
722
5,652
5,652
-
9,164
(9,099)
65
-
65
5,102
5,167|**Restricted**
**funds**
**2024**
**£**
7,095
-
20,235
-
27,330
61,846
61,846
89,176
82,390
-
82,390
-
-
82,390
82,390
-
6,786
9,099
15,885
-
15,885
12,283
28,168|**Total funds**
**2024**
**£**
7,095
8,238
20,235
6,578
42,146
61,846
61,846
103,992
83,546
3,774
87,320
722
722
88,042
88,042
-
15,950
-
15,950
-
15,950
17,385
33,335|**Total funds**
**2023**
**£**
14,054
9,208
11,678
1,556| |---|---|---|---|---| |||||36,496| |||||37,728| |||||37,728| |||||74,224
76,938
12,801| |||||89,739| |||||792| |||||792| |||||90,531
90,531
-| |||||(16,307)
-| |||||(16,307)
-| |||||(16,307)| |||||33,692| |||||17,385| Page 16