Charity giStration number: 1080565 Community Accounting Plus Annual Report and Financial Staternents for the Year Ended 31 March 2024
Community Accounting Plus Contents (continued) Reference and Administrative Details Trustees, Report 2to5 Independent Examiner's Report Statement of Financial Activities 7t08 Balance Sheet .ash Flow StAtement io Note5 to the Financial Statements llto20
Community Accounting Plus Reference and Administrative Details Trnsttes Gr8harn Heal, Chair Bev Angell. Treasurer Frdnces Leaman Bea Giaquinto Chris Skelly Sharon Rich Ben Talboi Alan Marshall Senior Management Team John O'Brien, Chief Executive Eva st175. Acwunttng S¢ivir¢5 Manager Ali50n Paling, Payroll Services Manager Charity Registration Number 1080565 Principal Office Units l & 2 Northwest 41 Talbot Street Nottingham NGI 5GL Independent Lxaminer Philip Handley FLA Institute of Chartered Accountants in England and Wales HSKS Greenhalgh Ltd Chartered Accountants 3rd Floor. Butt Dyke House 33 Park Row Nottingham NGI 6EE Page I
Community Accounting Plus Truste, Report The trustee5 present the annual report together with the financial statements of the charity for the year ended 31 March 2024. Trustees and officers The trustees and officers serving during the year and since th¢ year end were as follows: Trustees.. Graham Heal, Chair Bev Angell. Treasurer Frances Leaman Bea Giaquinto Chris Skelly Sharon Rich Ben Talbot Alan Marshall (appointed 21 Febrnary 2024) Julia Wilson (resigned 29 November 2023) lan Wells (resigned 29 November 2023) Linda Ellis (resigned 27 July 2023) Objectives and activities Objecls and ain We work primarily with small charities and CIC'S. With our support, they in turn. are better eqllipped to deliver services to their communities. Our roots are in Nottingham and Nottinglwn5hire. but CA Plu5 5UPPOrt5 many groups further afield. The objects of Community Accounting Plus are for the benefit of the public to: Promote the efficien and effe¢tiveness of financial management within public benefit organisations by.. providing Irdining, inforniation and advice- the provision of pro-active and accessible services offering practical help, advice. and support buildtng the capacity of public benefit organisation5. including the effective use of resources. through the sharing of infornialion and best practice. . Advance education and training in management and administrdtion in public benefit organisations. ("public benefit organisations" means charities (including their wholly owned subsidiaries). voluntary organisations, CJC'S, CIO'S and other fornis of social enterprises)- CA Plus also supports similar services throughout the UK. The charity bencfits from a relatively stable staff ieam with a wealth of experience in areas of financial and general management within voluntary organisations. There is a strong commitment to the training and development of staff in gaining both technical skills and experience. The trustccs are comrnittcd to cnsuring that the charity is well resourced so that energy can be devoted to deliv¢ring services rnther than strnggling for sutvival. Page 2
Community Accounting Plus Trustees, Report (continued) ¢tivities durin Over the last year. we were able to start putting our trdnsition plan into action. This plan will enable us to expamd and grow slowly, lo become more resilient. and prepare for the reiirement of our founding CEO. We've bmught onboard two new members of stsff to increase our Capacity for supporting more groups and improving our services. In Aunjmn 2023, we undertook an in-depth evaluation of our Cuent clients to understand what we do well, and in wIIiLh isf¥ÈaS W¥ du b¥¢trr. Thr rrsulis uf ihi5 fcrdbdivk gav¥ u5 a fr¢unvwurk iu b¥ ¢iblc tu souru¥ fundin¥ and we successfully received £18,969 from The National Lottery in May 2024 One new service h&g been rolled ou( and another 15 in development. The first is our Financial Management Support package that enables us to provide higher-level financial guidance to larger groups in need of detailed budgeting and reporting. The second is an Employment Service to supply template policies and contracts for groups wanting reassurance that they're meeting their legal requirements. Our free webinar programme came to an end following feedback from groups that there are better ways to provide them with free advice and guidance. A grant of £500 from East Midlands Airport allowed us to h05t a work placernent Student from a local school. and our aim 15 to be in a position to offer more placements throughout the year to get more young people inlerested in nnIng charities well. Seryice delive We are working with a total of 573 client4 of which 67 /0 are based in our target area of Nottingham City or Nottinghamshire. We had a total of112 enquTTies fmm new groups wishing to work with us. Accounts The number of accounts clients that we work with has grown again from 370 to 400. in part due to our incre&8ed capacity. Financial M2n8gement Support "l-his new service has been rolled out to 7 clients tor ongoing support with iheir tinancial managemenL such as increasing the accurdcy of their reports to their trustees and helping them to understand and interpret their accounts. Payroll Many long-ierni clients continue to use our payroll rvIce. which has increased slightly from 208 groups to 212. Bookkeeping Bookkeeping is another area in which we have grown substantially thanks to our increased capacity, from 57 groups to 88. QuickBooks Online We continue to offcr a discountcd QuickBooks packagc to a range of groups. which again has incre&sed slightly this year from J07 to 322. Timebank Page 3
Community Accounting Plus Trustees, Report (continued) Groups can book one-to-onc training and advice sessions with us any time for immediate troubleshooling on QuickBooks Sep, reporting. budgeting. and any other ad hoc issue or question they have around finances. Free resour¢¢s and tr#ining Our suite of free resources remains available for any group to use, download. and adapt to their need5 and we frequently receive positive feedback explaining how helpful these are to small groups. As mentioned above. this is an area that w¢'re looking to improve and expand on by bringing the resource5 UP to date. increasing their accessibility. and making them e&sier to find on our website. Lloyds Bank Foundation- Enhance We receive a small number of commissions from the Lloyds Bank Foundalion to support groups with a pa¢kage of 5UPPOrt ovcr a few months. Public benefil The simple underlying principle for our work is that if we can help charities and other public benefit organisations deal with the financial side of life. making this as efficient and well managed as possible, then they. in turn. can better serve our communities. The trustees confimi that they have complied with the requirements of 5e¢tion 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Financial ttview Policy on reserv In the long temi, CA Plus aims to have uncommitted reserves equivalent to b¢twcen three - Six rnonths average annual expendtture. At 31 March 2024, free reserves amounted to £228,045 (2023: £226,190). Thi5 represents approximately 35 /0 (2023: 390/0) of annual expenditure. or 4.2 months, worth (2023. 4.7). Our reserves position remains sound and continues to be closely monitored. Structure. governanee and management Ivature ofgoyerning document The charity is a Charitable In¢0rated Organisation. It is operated under the rules of its constitution dated 27 February 2019 and most recently amended 25 May 2022. Recruilménl and appointment of truste Ttustees are appointed by a resolution passed at a properly convened meeting of the charity trustees. Full meetings of the trustees are held quarterly with the Sub Committees for Finance and Personnel, meeting in between. Page 4
Community Accounting Plus 'I"rustees' Report (continued) Organisational structure Community Accounting Plus (known as CA Plus) was originally incorporated as a Company Limited by Guarantee on 27 March 2000, and registered as a charity on 4 May 2000. It took over the work of Nottingham Community Accounting Services, which wa5 itself formed in 1991 out of wliat was known as the CAS unit ihat operated within Business in the Community from the early 1980's. In 2019 CA Plus converted to become a Charitable Incorporated Organisation. Day to day management and service delivery is the responsibility of the Chief Executive who reports to the tllJ5t¢¢s. The staff team comprise5 16 members, some of whom work part time. CA Plus works closely with other infrastructure support groups acr055 the region as well as grant makers and fijnding authorities. It is essential that our services remain relevant and thai local groups continue to hear about us through their local umbrella groups. Statement of Responsibilities The trustees are responsible for preparing ihe Inlees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Aceepted Aeeounting Praetiee) and applicable law and regulations. The law applicable to charities requires the tnteeS to prepare financial statements for each financial year which give a te and fair view of the state of affairs of the charity and of the incoming resources and application of resOUe5 of the charity for that period. In preparing these financial statements, the trustees are required to- select suitable ac¢ounting policies and then apply them consistently- observe the methods and principles in the Charitie5 SORP: make judgements and estimates that are reasonable and prudenl state whether xpplieable aecoiinting standards have. been followd, sijbject to xny material depAthJre. disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will Continue in business. The trustees are responsible for keeping proper accounting record5 that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure thal the financial statements comply with the Charities Act 2011, the Chariiies (Accounts and Reports) Regulation5 2008, and the provisions of the eonstitution. The tnjstees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other Iegular1tieS. The trustees are responsible for the maintenance and integrity of the corpordte and financial inforniation included on the charitable company's websile. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 271::IAW Approved by the trustees of the charity on ....... Ened on its behalf by: Graham Heal Trustee Page 5
Community Accounting Plus Independent Examiner's Report to the trustees of Community Accounting Plus Independent examiner's report to the tnistees of Community Accounting Plus I report to the trustees on my examination of the accounts of Community Accounting Plus (the Charity) for the year ended 3 1 March 2024, whieh are set out on pages 8 to 21. ResponsibilTties and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I repon in respect of my examination of thc Charity"s accounts carricd out undcr section 145 of the 201 l Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5Xb) of the Aet. Independent examiner's statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confinn that I am qualified to undertake the examination because l am a member and Fellow of the Enslitute Of Chartered Accountsnts in England & Wales. which is one of the listed bodies. Your attention is to drawn to the fact that the charity ha5 prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Keporting Standard applicable in the UK and Kepublic of Ireland (tr"KS IV2) In preference to the Accounting and Reporting by Charities= Statement of Reeommended Practice issued on l April 2005 whi¢h is referred to in the extant regulations but has since been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving rne Cause to believe that in any material respect: l. accounting records were not kept in respect of the Charity as required by section 130 of the Act. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirements concerning the fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fail view which is nol a marter considered &$ part of an independent examination. I have no concerns and have come acr055 no other matt¢r5 in connedion with the examination to which attention should be drawi in thi5 report in order to enable a proper understanding of the 3¢¢ounts to be reached. .goJ LLQ Philip Handley FCA Instill]t¢ of Chartered Accountants in England and Wales HSKS Greenhalgh Ltd Chartered Accountants 3rd Floor, Butt Dyke House 33 Park Row Nottingham NGI 6EE Page 6
Community Accounting Plus Statement of Financial Activities for the Year Ended 31 March 2U24 Totsl 2024 Total 2023 Unrestricted Restricted Note Income 2nd Endowments from: Donalions and legacies Charitable artivitie5 Investment income 61.039 571.066 6.824 3,000 64.039 571.066 6,824 74,053 514.i97 2,314 Total Income 638,929 3,000 641.929 590,764 Expenditure op: Charitable activilies {6J7.616) (10.384) (648,000) (573,778) Totsl Expendityre {637,616) (10.384) {648,000) (573,778) Nei movement in funds 1,313 (7.J84) (6.071) 16.986 Reconciliation of funds Totsl funds broughÈ fonvard 227.509 7.384 234,893 217.907 Total funds Caled forward 19 228,822 228,822 234,893 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 19. The notes on pages I I to 20 foryn an integral part of these financial statements. Page 7
Community Accounting Plus StatemeDt of Financial Activities for the Year Ended 31 March 2024 (continued) These are the figures for the previous accounting period and are included for comparative purposes Tot*l 21123 Unrestricted RtrIcted Nott Income and Endowments from: Donations and legacie5 Charitable activities Investtnent incorne 66.053 514,397 2.314 8,000 74,053 5 14.397 2,314 Total Income 582.764 8.000 590,764 Expenditure on: Charitable activities 573,162) 616) 573.778 Total Expenditure (573,162) (616) (573,778) Net movernent in funds 9.602 7.384 16,986 Total fvnds brought fonvard 217.907 217.907 Total fvnd5 carried forward 19 227,509 7.384 234,893 The notes on pages I I to 20 form an integral part of these financial statements. Page 8
Community Accounting Plus (Registration number: 1080565) Balance Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets io 777 .319 Current assets Debtors Cash at bank and in hand 78.688 191,822 63.788 214.493 12 270.510 278,281 Creditors: Amounts falling due withiD one year 13 44.707) Net ¢UTrent assets 228.045 233.574 Net assets ?28.822 234,893 FuDd5 of the charity: Restricted income funds Restricted fvnds 19 7.384 Unrestricted incorne ndS Unrestricted ndS 228.822 227,509 Total funds 19 228.822 234,893 cial statements on pages 7 to 20 were approved by the tNstees, and authorised for issue on ..l4and signed on their behalf by.. Bcv Angcll Tnjstee The notes on pages I I to 20 forni an integral part of these financial ststements. Page 9
Community Accounting Plus Cash Flow Statement for the Year EDded 31 March 2024 2024 2023 Nole Cash flows from operating activities Nei cash (expenditure)/income (6,071) 16,986 Adjustments to cash flows from non-cash items Depreciation Investment income 1.083 (6,824) 3,992 (2,314) (11,812) 18,664 Working capital adjustments Increase in debiors Increase in creditors (Decreaseyincrea5e in deferred income li 13 (14.900) {16.440) 4.730 2.340 (3,880 Net c&sh flows from operating activilies (28,954) 9,294 Cash flows from investing activities Interest receivable and similar income Purch&8e of tangible fixed assets 6.824 541) 2,314 (1.250) io Nct cash flows from invcsting activitl¢S 6.283 1,064 Net (de¢reaseyincre&se in and cash equivalents (22,671) 10.358 Cash and cash equivalents at l April 214,493 204.135 Cash and casb equivalcnts at 31 March 191.822 214,493 Reeoneiliation of net cash flow to movement ID net funds (Decreaseyincrease in cash (22.671) 10,358 Net fijnds at l April 2023 214,493 204.135 Net fvnds at 31 March 2024 191.822 214.493 All of the cash flows are derived from continuing operations during the above two periods. The notes on pages I I to 20 form an integrai part of ihese financial statements. Page 10
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 l Aceounting policies Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financtal Reporting Standard applicable in the UK and Republic. of Ireland È%%iied in Octnber 2019, the Financial Reporting Siandard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 201 I, and UK Generally Accepted Accounting Practice. Basis of preparalion Community Accounting Plus m¢¢ts the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical wst or transaction value unles5 Otherwise stated in the relevant accounting policy notes. Going concern Th¢ financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concem is appropriate i.e. wheiher there are any material uncertainties related to events or condition5 that may cast significant doubt on the ability of the charity to continue as a going concern. Th¢ trnst¢¢s make this &£sessmeni in respect of a period of one year from the date of approval of the financial statements. Income And endowments Voluntary income in¢ludinR don&tions, gifts. legacie5 and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income. li is probable that the income will be received and the amount can be m¢a5ured with suificient reliability. Donations and legacies Donations and legacies are recognised on a receivable basis when receipt is prob2hle the amnunt can be reliably measured. Granls receivable Grants are recognised when the charity has an entitlement to the ndS and any conditions linked to the grants have bccn met. Where perforniance conditions are attached to the grant and are yet to be met, the incorne is recognised as a liability and included on the balance sheet as defeed income to be released. Deferred in¢omé Defeed income represents amounts received for tUre periods aT]d is released to incoming resources in the period for which, it has been received. Such income is only defeed when= The donor specifies that the grant or donation must only be used in trJre accounting periods. or The donor has imposed condilions which must be m¢t before the chariry has unconditional entiilement. InKslmen¢ income Dividends are recognised once the dividend has been declared and notification h&$ been received of the dividend due. Pagell
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) Expenditure All expcnditure is rccognised onee therc is a leg81 or constructive obligotion to that expendire, it is probable settl¢ment is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate5 similar costs to that category. Where costs cannot be directly attributed to particular heading5 they have been allocated on a basis ¢onsi5tent with the use of re50urce5. Wlth Centrdl staff costs allocated on the basis of time spenL and depreciation Charge5 allocated on the portion of the asset's use. Other support costs 2re 211ocated based on the spread of staff costs. ChqriÉable uclivi(ia¥ Charitable expenditure comprises those costs incurred by the charity Tn the delivery of its activitie5 and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an ii)dircct nature iiccc5sary to 5UPPOlt dicin. GovernTnent grants Government grants are recognised bed on the accrual model and are measured at the fair value of the Set received or receivable. CJrants are classified as relating either to revenue or to Lssets. Grants relatin£ to revenue are rewgnised in income over the period in which the related costs are recognised. Grants relating to a55ets are recognised over the expected useful life of the asset. Where part of a grnnt relating to an asset is deferred. it is recognised as def¢Thed income. Taxatio The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charttable company for UK corporaiion tax purposes. Accordingly. the charity is potentially exempt from taxation in respect of inwme or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Aci 1992, to the exteni thai such income or gains are applied exclusively 10 Charlble purposes. Tangible fixed assets Individual fixed assets costing £500 or more are initially recorded at ¢osL Icss any subsequent accumulated depreciation and subsequent accwnulated impaimjent losses_ Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expecta use1 economic life as follow5= Asset cl955 IT equkpment General equipment Deptttiation method and rate 3).3 /0 Straight line 20 % straight line Trade debtors Trade debtors are amounts due from customers for merchandise sold or setvices performed tn the ordinary ur5e of busine. Trade debtors are recognised initially at the transaction price. They are subsequently me&sured at amortised cost using the effective interest method, less provision for impairnient. A provision for the impairnient of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due a¢¢ording to the original tenns of the receivables. Page 12
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) Cash and cash equivalents Cash aiid cash equivalcTrts compris¢ cash on hand and call dcposits, and othcr short-temi highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in valuc. Fund strueture Unrestricted income funds are general funds that are available for use at the tstee5. discretion in furtherance of the objectives of the charity_ Restricted ndS are received for specific purposes. Pensions The charity operates a defined contribution pension scheme for employees. The &ssets of the scheme are held separately from those of the charity- Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year. Page 13
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (coDtinued) 2 Income from donations and legacies Unre5tricttd fund5 General Restricted runds Total 2024 Total 2023 Donations and legacies. Donations from companies. trusts and similar proceeds Grants, including capital grants" Government grants Grants from other charities 500 500 loo 60.539 60.539 3,000 65.953 8,000 3,000 61.039 3.000 64,039 74,053 3 Ineome from charitable activities Unrestricled funds General Total 2024 Total 2023 Fees 571,066 571,066 514,397 4 Investment income Unrestricted funds General Total 2024 Total 2023 Interest receivable and similar income- Interest receivable on bank deposits 6,824 6,824 2,314 5 Grgnts and donations Unrestrided funds Restricted funds Totsl funds Nottingham City Council Nottingliamshire County Council The Lady Hind Trust The Jesse Spencer Trnst East Midland5 Airport Charitable Fund 41,464 19.075 41,464 19,075 2.000 1,000 500 2.000 1.000 500 61,039 3.000 64,039 Page 14
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 6 Expenditure on ch2ritable activities Unrestricted General funds Restricted funds Total 2024 Total 2023 Bank charge5 Bad debts Cleaning & hygiene Onlinc accouTltiiig uliargcs Communicalions Depreciation Equipment Hospitality Insurance IT software & mainienance Meetings Printing & stationery Professional fees Publications & Subscriptions Rectuitment Rent & services Repairs & Maintenance Salaries, NICS & Pensions Sundry expenses Training Travcl & subsi5tcncc Utilities 880 201 321 880 201 321 863 288 41.069 4.739 1.083 817 41,069 4.739 1.083 1.382 652 32.339 4.304 3,992 1.171 613 565 652 2.863 16.311 210 2,863 16,431 210 470 750 3,087 2.670 13,151 120 470 750 3,087 520 799 3,088 899 17,211 724 486,849 298 1,709 1.130 1,160 17.807 492 537.238 605 2,108 879 5.034 17,807 492 546,938 605 2.108 879 5,034 9.700 637.616 10.385 648.001 573,778 7 Net incomingloutgoing resources Net (outgoingyincoming resources for the year inelude= 2024 2023 Depreciation of fixed a55ets 1.083 3.992 Page 15
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 8 Stsff costs The aggregate payroll costs were as follows.. 2024 2023 Staff costs during the year were: Wages and salaries Social security costs Pension costs 465,584 39,623 41,731 412,417 36,620 37,812 546.9i8 486.849 Th¢ monthly average number of persons (including senior management team) employed by the charity during the year w&5 as follows.. 2024 2023 Employees 16 14 16 (2023 - 14) of the above employees participated in the DefIned Contribution Pension Schemes. Contrlbutions to the employee pension schemes ft)r the year totslled £41.731 (2023 - £37,812). No employee received emoluments of more than £60.000 during the year The totsl employee benefits of the key management personnel of the charity were £163,590 (2023 - £142,797). 9 Taxation The charity is a registered charity and is therefore exempt from taxation. Page 16
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) l O Tangible fixed assets Furniture 2nd equipment Computer equipment Total Cost At l April 2023 Additions Disposals .24) 18.509 541 1.250) 19.752 541 (1.250) At 31 March 2024 ,243 17.800 19,043 Depreciation At l April 2023 Charge for the year Eliminated on disposals 17,190 1,083 (1,250) 18.433 1.083 11,250) At 31 March 2024 17,023 18.266 Net book value At 31 March 2024 777 777 At 31 March 2023 1,319 1,319 I l Debtors 2U24 2U23 Trade debtors Prepayments Other debtors 46,209 12,669 19.810 34,414 11,853 17.521 78,688 63,788 Page 17
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 12 Cash and cash equivalents 2024 2023 Cash on hand Cash at bank 197 191.625 14 214,479 191,822 214,493 13 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Other creditors Defeed income 39.715 750 2,000 35.481 3.346 5,880 42,465 44,707 14 Obligations under leases and hire purchase contTgcts 2024 2023 Land and buildings Within one year Between one and five years 9.867 14,800 9,867 9.867 24.667 Page 18
Community Accounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 15 Analysis of net assets between funds Unrestrirted 2024 Totgl funds General Tangible fixed Lq%et% cUent assets CUent li3bilities 777 777 270,510 (42.465) 270.510 (42,465) Total net a55et5 228,822 228,822 Unrestricted 2023 Total funds General Restricted Tangible fixed assets Current lssets Current liabilities .319 270,897 (44,707) 1.319 278.281 (44,707 7.384 Total net a55¢t5 227.509 7.384 234,893 16 Independent examiner's fees During the period, the fees payable (excluding VAD to the charity's independent examiner are analysed as follows: 2024 2023 Independent examination 750 700 750 700 17 Related party transactions There were no related party transactions in the year. Page 19
Community Aecounting Plus Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) 18 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the No trnstees have received any reimbursed expenses or any other benefits from the charity during the year. 19 Funds Balanee at I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted funds Generol General fund 227.509 638.929 (637,616) 228.822 Restrieted funds Transition Project 7.384 3.000 (10,384) Total funds 2i4.893 641,929 (648,000) 228.822 Balanee at I April 2022 Incoming re50urcts Resourcos expended Balance at 31 March 2013 Unrestricted funds General General fvnd 217.907 582.764 (573.162) 227.509 Restricted TrRnsilÉon Project .000 616 7.IS4 Total funds 217,907 590,764 (573.778) 234.893 The specific puryw5es for which the filljds are to be applied are as follows: The Transition Project is a three year project (2023-26) to introduce a new leadership and management structure to support CA Plus into the longer tern]. Page 20