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 st￿175. 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 Cu￿ent 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 n￿nIng 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 Se￿p, 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¢0￿rated 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 In￿lees, 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 tn￿teeS to prepare financial statements for each financial year which
give a t￿e and fair view of the state of affairs of the charity and of the incoming resources and application of
resOU￿e5 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 I￿egular1tieS.
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 Ca￿led 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
R￿trIcted
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 defe￿ed income to be released.
Deferred in¢omé
Defe￿ed 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 defe￿ed 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 expendi￿re, 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 b￿ed 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 Charl￿ble 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 use￿1 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 t￿stee5. 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
Defe￿ed 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%
cU￿ent assets
CU￿ent 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