Community Action Norwich Charlty No. 1079028 Trustees, Report and Unaudited Accounts 31 March 2025
-.ornmunity Action Norwich Contents Pages Trustees, Annual Report Independent Examiner'5 Report Statement of Financial Activities 2to4 Balance Sheet Notes to the Accounts 8t014 Statement of Cash flows 15 Detailed Statement of Financial Activities 16 PaRe I
fommunity 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 2025, REFERENCE AND ADMINISTRATIVE DETAILS qharity No. 1079028 Princlpal Office 2 Martineau L3ne Norwich NRI 2HX Trustees The following tru5tee5 Served during the year,. J. Drake B. Edwards C. Elklns 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 Mersey5ide GIR OAA OBJECTIVES AND ACTIVITIES Community Action Norwich exists to offer hope and community in each generation. ACHIEVEMENTS AND PERFORMANCE PaRe 2
Community Action Norwich Trustees Annual Report The Lakenham Day Centre - This year, we supported 51 elderly individuals through the Lakenham Day Centre numbers consistent with the previou5 year, Thanks to additional funding from the Mercers, Company (Connecting Older People Fund}, we have been able to maintain the same pricing structure for attendees. A slgnlficant highlight has been the Signing Project. funded by the Countering Loneliness Innovation Fund, which brings weekly communal Singing sessions to the centre. These have been proven especially beneficial to those living with dementia. Our faithf ul volunteers continue to play a vital role in the centre's success, and we are deeply grateful for their dedication and hard work. Hope Café- Hope Café once again served as a Community Hotspot over the winter months, providing free hot drinks and snacks each week. During the year, 167 local residents visited the café for the first time, manv discovering a warm, supportive space and practical help. We continued our valued partnership with Bread Source, distrlbuting day-old banked Eoods to cafe visitors and Foodbank users. The Foodbank dlstrlbutlon centre remains busy, and we also offer social prescribing in collaboration with the British Red Cross, The Feed, and Norwich Foodbank. While visitor numbers remained stable, there was a hi8h turnover in volunteers. We are pleased to have welcomed new team members who are integrating well. Thursday Night Kids- Our Thursday night sessions have been lively and well-attended, engaging 53 children and young people over the year. Activities included games, cooking. crafts, and storytelling. The annual water fight remained a firm favourite and was the be5t-3ttended evening of the year. These 5ession5 continue to provide a safe and fun space for children to build friendships and enjoy meaningful interaction. 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 p3rtnering 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. Volunteers - We are immensely grateful for the 39 individualg who voluntÈered with us this year. Their commitment and care are the backbone of our work, helping to create a nurturing, respectful community environment. FINANCIAL REVIEW During the year, we receive geneTOUS grant support from the following organisations; Woodroffe Benton Foundation Community Building Improvement Grant INorfolk County Council) Together to Thrive Clark Cha ritable Trust Community Hotspot Scheme The Mercers, Company We are extremely thankful for this support, which enables us to sustain and grow our community work in Lakenham. We remain committed to ongoing fundraising and bid-writing to support our activities, Reserves Policy- The trustees have adopted the following reserves policy., l. We will operate a zero reserve policy at this time to keep service running. 2. Finances will be monitored monthly by the trustees. 3. We will continue to eek funding opportunities and write grant applications. 4. Staff will be kept informed of financial developments. 5. This policy will be reviewed every six months. PaRe 3
Community Action Norwich Trustees Annual Report 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. Trustee Recruitment and appointment: _ Trustees are appointed through personal invitation or self-referral. The board meets bi-monthly to oversee governance, legal compliance, and financial responsibility. The Chair also serves as Project Manager. providing regular management reports to the trustees covering all areas of work. Induction and training- All new trustees undergo a three-month induction period, during which a DBS checl 15 completed. Appointments are made with the agreement of the senior leadership of the Christian Fellowship Norwich. Risk management - The trustees have assessed the major risks to which the charity is exposed and have implemented systems to mitigate them. Risks are regularly reviewed as part of our governance process. Statement of trustees, responsibilities in relation to the financial statements The cha rity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accountirlg Standards (United Kingdom Ger)erally 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. They are responsible for: Keeping accurate and sufficient accounting records. Ensuring financial statements comply with the Charities Act 2011, relevant regulations and the Trust Deed. Safegua rding the charity's assets and taki ng step5 to prevent fraud or financial irregularity. Signed on behalf of the charity's trustees C. Elkins Trustee 18 August 2025 PaRe 4
Community Action Norwich Independent Examiners Report Independent Examinerfs Report to the trustees of Community Action Norwich I report to the trustees on my examination of the financial statements of Community Action NDrwich fDr the year ended 31 March 2025. Responsibilities and basis of report A5 the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act,). I report in respect of my examination of the ch3rity'5 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 14S{S){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 A550ciates Ltd Unit 7 Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW 18 August 202S PaRe 5
rommunity Action Norwich Statement of Financial Artivities forthe year ended 31 March 2025 Unrestrlcted funds 2025 Restricted funds Total funds Total funds 2025 2025 2024 Notes Income and endowments from.. Donations and legacies Charitable activities 12,847 3,459 75,132 16,306 75.132 42,144 61,846 Total 12,847 78.591 91.438 103,990 Expenditure on: Cha ritable activities 10,243 77,365 87,608 88,042 Total 10,243 77,365 87,608 88,042 Net gain5 on investments Net income 2,604 1,226 3,830 15,948 Transfers between funds 2,714 12,7141 Net income before other gainsl{losses) 5,318 11,4881 3,830 15,948 Other galns and losses Net movement In funds 5,318 11.4881 3.830 15,948 Reconclllation of funds: Total funds brought forward 5,166 28,168 33,334 17,385 Total funds carried forward 10,484 26,680 37,164 33,333 PaRe 6
Community Action Norwlch Balance Sheet at 31 March 2025 Charity No. 1079028 2025 2024 Fixed asset5 Ta ngible assets Current assets Debtors Cash at bank and in hand 5,200 34,580 39,780 (2,6161 37,164 6,404 28,444 34,848 11,5141 33.334 Credltors: Amount falling due within one year Net current assets Total a55et5 less current liabilities 37.164 33,334 Net a55ets excluding pension asset or liabillty Total net assets 37.164 33.334 37,164 33,334 The funds of the charity Restrlcted funds Restricted income funds io 26,680 26,680 28,168 28,168 Unrestricted funds General funds io 10,484 5,166 10.484 5,166 Reserves io Total fund5 37,164 33,334 Approved by the trustees on 18 August 2025 And signed on their behalf by- C. Elklns Trustee 18 Au8USt 2025 PaRe 7
Community Action Norwlch Notes to the Accounts for the year ended 31 March Z025 l Accounting policles Basis of preparatlon 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 applic3ble in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Change In basls 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. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities {SoFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliabilitv. Income with related Where income has related expenditure the income and related expenditure 15 expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the 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 15 reasonably qu3ntifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income Thi5 is included in the accounts when receivable. G ains/{lossesl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gain5/(lossesl on investment assets Thi5 includes any gain or loss on the sale of investment5. PaRe 8
Community Actlon Norwich Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which Cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expendlture on These comprise the costs associated with attracting voluntary income, fundraising raisingfunds trading costs and investment management costs. Expenditure on These comprisÈ the costs incurred by the Cha rity in the delivery of its activities a nd charitable activities services in the furtherance of its objects, includi ng the making of gra nts a nd governance costs. 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. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fee5, costs linked to the strategic management of the Charity, together with a Share of other administration costs. These are support costs not allocated to a particular activitv. Grants payable Governance costs Other expenditure Taxation The charity is exempt from tax on its charitable activitie5. Freehold investment property Invéstment 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 reali5able value. Donated items of stock are recognised at fair value which is the 3mount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recogni5ed 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 provision5 are recognised where the charity has a present obl igation resulting from a past event that wil I proba bly 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. Pa2e 9
CGmmunlty Action Norwich Notes to the Accounts Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are 3re taken into account in 3rriving at net income/expenditure. Leased assets Where the charity enter5 into a lease which entails taking substantially all the risk5 and ieward5 of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risk5 and rewards of ownership to charity are cla55ified as operati ng leases. Asset5 held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the tninimvm lease payments. The correspondi ng l lability to the lessor is included in the balance sheet date as a fi nance lease obligation, Lease payments are apportioned between finance expenses and reduction of the lease obligation 50 as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised i mmed lately. unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incerbtives are recogni5ed as a liability. The aggregate benefit of incentlves is recogn15ed as a reductlon of rental expense on a straight-line ba515. Penslon 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 good5, facilities and service5 received are recognised within incoming resources and expenditure at an estimate of the value to the charity. PaRe 10
Community Actlon Norwich Notes to the Accounts 2 Statement of Flnancial Activities- prior year Unrestricted funds Restricted funds Total funds 2024 2024 2024 Income and endowments from: Donations and legacies Cha ritable activities 14,816 27,330 61,846 42,146 61,846 Total 14,816 89,176 103,992 Expenditure on: Charitable activities 5,652 82,390 88,042 Total 5,6S2 82,390 88,042 Net Income 9,164 6,786 15,950 Transfers between funds {9,099} 9,099 Net Income before other gains/(lossesl Other gains and losses: Net movement in funds 65 15,885 15,950 65 15,885 15,950 Reconciliation ol funds: Total funds brought forward Total funds carried forward 5,102 12,283 17,385 5,167 28,168 33,335 3 Income from donations and legacies Unrestricted Re5tri¢ted Total Total 2025 2024 Donations-restricted 2,734 450 2,734 12,895 275 7,094 8,237 20,235 Donations-unrestricted Grants & Gift Aid-restricted Grants & Gift aid-unrestricted 12,445 275 402 402 6,578 12,847 3,459 16,306 42,144 4 Income from charitable activities Restricted Total Total 2025 2024 Restricted 75,132 75,132 75,132 75,132 61,846 61,846 Pae 11
Community Action Norwich Notes to the Account5 5 Expenditure on charitable activities Unrestricted Restricted Total Total 2025 2024 Expenditure on charitable octivities Restricted 77,365 77,365 9,421 83,546 U nrestricted 9.421 3,774 Governance costs Accountancy 822 822 722 10,243 77,365 87,508 88,042 6 Staff costs No employee received emoluments in excess of £60,000. Total employee benefits received by key management personnel 41,421 60,732 The average monthly number of full time equivalent employees during the year was as follows., 2025 Number 2024 Number 7 Tangible fixed assets Cost or revaluation At l April 2024 At 31 March 2025 Depreclatlon and Impairment At l April 2024 At 31 March 2025 2,972 2,972 2,972 2,972 2,972 2,972 2,972 2,972 Net book values At 31 March 2025 At 31 March 2024 8 Debtors 2025 2024 Other debtors 5,200 5,200 6,404 6,404 PaRe 12
Communlty Actlon Norwich Notes to the Accounts 9 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other taxes and social secu rity Accruals 1,021 601 994 562 953 2,616 1,515 10 Movement In funds Incoming resources At31 March (Including At l April other 2024 gainsllosses) Resources expended Gross transfer5 2025 Restricted funds: Re5trlcted Income funds: Children services Day centre Coffee Cart Community cafe Sensory garden Youth 522 2,734 66,912 12,3141 164,453} 1388) 11,356) 11.749) 1,701 1164) 1758) 554 21,708 1,749 3,542 164 22,811 8.670 110,598) 3,315 483 275 Total 28,168 78,591 177,3651 12,714) 26,680 Unrestricted funds". General fund5 5,166 12,847 {10,2431 2,714 10,484 Total funds 33,334 91,438 (87,6081 37,164 Purposes and restrictions in relation to the funds: Restricted funds: Chi Idren services Provision of a children's mid-week club. homework club and other children's activities. To provide meals and help reduce isolation for older people funding by attendees fees and grants. To run a community cafe offering free drinks and cakes. a place to for advice and help. Foodbank distribution centre is also run at this time. This fund has finished and the money spent in line with the bid. Thi5 fund has finished. Day centre Community cafe Big Lottery Capacity Building PaRe 13
Communlty Action Norwich Notes to the Accounts 11 Analysis of net assets between funds Unrestrirted funds Restrlcted fund5 Total Net current assets (2,6161 (2,6161 39,780 39,780 37,164 37,164 12 Reconclllation of net debt At31 March At l April 2024 Cash flows 2025 Cash and cash equivalents 28,444 28,444 6.136 6,136 34,580 34,580 Net debt 28,444 6,136 34,580 PaRe 14
Community Action Norwich statement of Cash flows for the year ended 31 March 2025 2025 2024 Cash flows from operating activities Net income per Statement of Financial Activities 3,830 15.950 Adjustments for". Decrease/(Increasel in trade and other receivables Increase in trade and other payables 1,204 I,ioi (2,2611 722 Net cash provided by operatlng actlvftles 6,135 14,411 Net cash from investlng artlvltles Net cash from flnanclng actlvltles Net Increase In cash and cash equivalents 6,135 14.411 Cash and cash equivalents at the beginning of the year 28,444 14,034 Cash and cash equlvalents at the end of the year 34,579 28,445 Components of cash and cash equivalents Cash and bank balances 34,580 28,444 34,580 28,444 PaRe IS
Cc.mmunity Action Norwlch Detailed Statement of Financial Activitles for the year ended 31 March 2025 Unrestrlcted Restrlcted fund5 funds Total funds Total fund5 2025 2025 2025 2024 Income and endowments from: Donations and legacies Donations-restricted Donations -unrestricted Gra nts & Gift Aid-restricted Grants & Gift aid-unrestricted 2,734 450 2,734 12,895 275 7,094 8,237 20,235 6,578 42,144 12.445 275 402 402 12,847 3,459 16,306 Charitable activities Restricted 75,132 75,132 75.132 75,132 61,846 61,846 Total Income and endowments 12,847 78,591 91,438 103,990 Expend5ture on: Charitable activities Restricted Unrestricted 77,365 77,365 9,421 86,786 83,546 3,774 87,320 9,421 9,421 77,365 Governance costs Accountancv 822 822 722 822 822 722 Total of expenditure on charitable actlvities 10,243 77,365 87,608 88,042 Total expenditure Net gains on investments 10,243 77,365 87,608 88,042 Net income 2,604 1,226 3,830 15,948 Transfers between funds 2,714 (2.7 14) Net Income before other 8alns/(losses) Other Gains 5,318 11,488) 3,830 15,948 Net movement in funds 5,318 11,4881 3,830 15,948 Reconclllation of funds: Total funds brought forward 5,166 28,168 33,334 17,385 Total funds carried forward 10.484 26,680 37,164 33,333 PaRe 16