Company Registration Number- 03715169 (England and Wales) The Charity Registration Numb8r is'.- 1085090 Community Regeneratlon Outreach Projects Limlted Report and Accounts 31 March 2024 *A0355FVF• 3111212024 COMPANIES HOUSE A7
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Communlty Regengratlon 04rtrgach Proj9Gts Llmit•d Roport and accounts forthe year ended 31 March 2024 Contsnts Pagg Charlty Informatlon Trustees. Annual Report Statement of directors. responsibllltlos Independent Examiner's Report Funds Statements.. . Slalement of Financial Activllles Statement of Financial Activities - Prior Year statement Movements in funds Revenuè Funds Flxed Asset funds Summary of funds Income and Expenditure account 10 13 14 15 15 1S 16 17 8alance sheet Notès to tho accounts 18 19
Community Regeneratlon Outreach Projects Limited Company Registration Number - 03715189 Trustees. Annual Report for the year ended 31 March 2024 The Trustees present their Rèport and Accounts for the year ended 31 March 2024, which also comprises the Directors, Report required by the Companies Act 2006. Relerencè and administrative delails The charlty name. The legal name of Ihe charity is: . Cornmunily Regeneration Outreach Projects Limited Th• charlty's ar•as operation and UK charitable reglstratlon. Th8 charity is registered in England & Wa18S With thè Charity Commission in England & Wales (CCEW) with charity number 1085090. Legal structure of the charity The Charlty is constiluled as a company limited by guarantee, registered under the Companies Acts and il's governing document is a Memorandum and Articles ofAssocialion under company legislation. By operation of law all, trustees are Llirectors under the Compani8s Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under bolh company and charity legislation. The truste8s are all individuals. The principal operatlng address, telephone number and email and w•b addr••$ of the charlty are: . Keyham Green Places, 163 Renown Street Plymouth, PL2 2DT Telephone 01752 569340 Email: Info@¢ropskgp.org.uk Website: ham reen laces.co.uk The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
Cornrnunlty Rogenera0Th Outr•a¢h Prolects Llmltsd Tru$l8••' Anntsal R•port for th• year •ndod 31 Mayeh 2024 Th& OIT¢¢tornlTNstees in ¢>fflc• on Ihe date the reportwas approved wern:. J UndeD00d - Chalfperson J Eth8rklge- VIC8 Chair P Kallor- Secrelary R Mltchell C Storer P Lambert T Allen 8 8run81 J Coles The foll¢Jwlng perwns sevved ag Twstees who w•r• 0150 dlr•clofs durlng the year ended 31 Mah 2024: The Irusleg5 who SQTved as 8 Irust¢e in Ihg reportlng perfod. and, if applicable, thelr dai0$ ol appoinlment or resigMOn durlrvj tha year were: . Il*m• Appolnl•d R•slgngd/Rallr•d J Underwood T Allen J Coles 29 08mber 2023 20 September 2023 17 Apill 2024
Community Regeneration Outreach Projects Limited Trustoe8' Annual Report for the year onded 31 March 2024 Objects and activities of the charity The purposes of the charity as set out in its governing documenL The Charity is constituted as a company limited by guarantee. having no share capital. and is therefore governed by a Memorandum and Articles of Association. The dirèctors of the company are also trustees of the Charity. Organlsatlon The Trustee's, a body of not less than two members, when are elected at the AGM. control lh8 charity. A quorum of at least four Trustee's or one tenth of the total number of Trustee's, whichever is greater Is required for the transactlon of charity malters. New Trustee's are appoinled by the Board of Tnjstee's al an Annual General Meeting and musl retire at the nexl AGM where they can be reappointed. At each AGM, a Ihird (or nearest whole number) of Trustee's should resign. This resignation will be generally by rotation with the longesl serving Trustee resigning first. If th8re is a dispute, resignations will be decided by lols. The governing documents restrict the charity to Ihe furtherance of il objectives. The charity is organised by an independent association of local residents with a managing committee of Truslee'5 8nd members. Only Trustee's have voting rights. AGhievement and Performance: The year ended 3111 March 2024 shows lolal income of £66,642. The company incurred expenditure of £60,918. An analysis of that expenditure can be obtained from the Delailed Statements of Financlal Activities on pages 8 to 16.
Community Regeneration Outreach Projects Limlted Tru$tges' Annual Report for th• y•ar ended 31 March 2024 Current Projects.. The building of the Keyham Green Places Community Centre has met significant need within the area be providing a community owned venue that provides educational, Social and leisure activities for all members of the community. The cenlre has increased its members and us8 this yéar with more partnership working with other organisations. Continued use our our busy food bank, youth seNices and men's shed projects in particular. Educatlonlrecr•ational: The local community have b88n able to attend a variety of activities lo improve health, fitness and improve community engagement. This includes.. Wofkers Educallonal Associallon (WEAI who have been dellverlng watercolour palnting classes and sewing Glasses. The Eldertree offers gentle exercises for people over 50 which is well atlended each week. This helps reduce isolation improve selfwesleem and contribute general mental health, This year the centre has also provided youth actlvilies thanks lo the support of various partners 8nd funders indusive Yapp Charitable Trust and Awards lor All. The National Grid Community matters fund helped us reFdace all our sleepers in Ihe allotment area and a150 buy a new polytunnel. Plymouth City Councll helped with pollin9 actlvities and our food bank. We used micro allotments for use of the public to grow food, The centr8 has had a variety of indoor and ouldoor activities for young people to engage in. Local schools ulilis8d our gardens and forest path. Micro allotments used by ihe public 10 grow food and also extra food donated from this lo the food bank. North Yard Community Trust helped us with our foodbank as did Ihe National Lottery Cost of Living fund and POP Plymouth Octopus Projects. The Peoples Health Trust funded our Men's Shed Project and lots of smaller donations helped our charity through the year. A blg thank you to all funders arrty those who donated mon8y or and Ilme thls year. Alexandra Park: Crop5 have continued to support Alexandra Park for the Memorial service and the local community came back to the centre for refreshments. Other Activities: Have induded but not excluslvely.. Toddler group. school vlslts, Pllates, Eldertree group, watercolour, martial arts, free soup and chat. mem's shed project, Well-being Warriors, food bank. Keyham Krafties, adults yoga, youth group, Exlm Dance, computer club, bingo and parties.
Community Regeneration Outreach Projects Limlted Trustees. Annual Report for the y•ar 8nded 31 MarGh 2024 Flnancial Situation. The main priority for CROPS remains, to keep the Centre open lor the local communily. We still have one part-time $81f employed manager, men's shed project manager and 4 youth workers employed. With the remaining work cairied out by volunteers and the Board of Trust8e's. This has helped réduce our expenditur8 conslderably and has pul us In a strong posillon for nexl year. Volunteers We would like to thank all our volunteers and Trustees al CROPS that have given Ihelr tlme. dedlcation and support to enable CROPS lo continue to SUPPOrt the local community. We also would like lo thank Ihe Royal Navy for their continued support in supplying volunteers to help with the gardens, repalrs. cleanlng and foodbank. Investment Policy Funds held by thè charity in bank accounts are, at all times, already allocated for a specific purposes or purpos8s. Funding may be received as a lump sum or over a period of limè. but all funding is used for thg purposes for which it was originally given and therefore cannot be invested anywhere else. All income from Ihe 8Ctivitles of the centre is put into runnlng costs for the benefit of the whole of Ihe community Keyham. Risk manag•ment The Charlty Is aware of the various risks lo whlch it may be subjected and docum8nted systems are in plac8 to deal with them. Dlrectors and Trustees AJI Direclors of the company are also trustees of the ¢harity, and there are no oiher trustees.
Community Regeneration Outreach Projects Limited Tru$t998' Annual R•port for Iho year endod 31 MarGh 2024 Flnanclal revlew The ¢harity's financial position at the end of the year ended 31 March 2024 The company has been operating at full capacity throughout the flnan¢l81 year. The financial position of the charity al 31 March 2024 and comparatives for the prior period, as more fully delailed in the accounts, can be summansed as follows.. _ 2024 2023 Net16xpèndlture)Ilncome 5,723 20.730 Unreslricled Revenue Funds available for the general purposes of the charlty Designated Fixed Asset Funds Total Unrastrlcted Funds 11,213 11,884 Restrlcted Revenue Funds Restricted Fixed Asset Funds Total Restrlcted Funds 35,365 28,575 35,365 28.575 Total Funds 49,570 43,847
Community Regeneration Outreach Projects Limited Tru8tO98' Annual Rgport for Iho yoar ond•d 31 Mar¢h 2024 Detsils of The Independent Examiner Mertin Mbahin, FAAT, MIP of Clear Blue Sky Accountancy 30B City Business Park Somerset Place Plymouth PL3 4BB
Community Regeneration Outreach Projects Limited Tru8tO08' Annual R•port for th• year endod 31 MarGh 2024 Statement of tho Directors. and Trustees. Responsibilities The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. NolthStandIng the explicit requirement in the extant statutory regulalions, the Charities (Accounts and Reports) Regulalions 2008, to prepare the financial statements in accordance with the SORP 2005. in view ofthe fact that the SORP 2005 has been withdrawn, the Truslees determined to interpret this responsibility as requiring Ihem to follow'current besl practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities} 2015, {as amended by the Bullelln Issued in February 2016). (The SORP), In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare linancial statements for each financ581 year which glve a true and fair view of the stale of aftairs of the charity as al the end of the financial year and of the surplus or deficll of Ihe charity. I n preparing those financ181 statements the Board is required lo:. lo prepare the accounts In accordance wlth Unlted Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). select suitable accounting policies and apply them consistently., rnake judgements and eslimales Ihal are reasonable and prudent; prepare the financial statements on the going concern basis unless it is Inappropriate lo presume that the charlty wlll contlnue In business: state whether applicable accounling standards and stalemenis of recommended praclice have been followed, subject lo any material departures disclosed and explained in the financial statements., The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charily and of the Surplus or defi¢lt of the charlty for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with r8asonable accuracy ai any time the financial position of the charity and which are sufficient to show and explain the charity's transaction5 and enable them lo ensure that the financial slatemenls comply with the Companles Act 2006 and comply with regulations made under the Charities Acl. Th8y ar8 also responsible for safeguarding the assets of the Gharity and hence for taking reasonable steps for the prevenllon and detection of fraud and other Irregularltles.
Community Regeneration Outreach Projects Limited Trustses. Annual Report for Ihe year ended 31 March 2024 The Trustees are also responslble for the contents ofthe Trustee5' report, and the statutory responsibility of the Ind8pendent Examiner in relation to Ihe Trustees, report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the rinancial slalèments. Method of preparation of account$ - Small company provlslons The financial st81emenls a set out on pages 13 to 33. The financial statements have been prepared implementing the FRS 102 SORP (St81ement of Recommended Practlce for Accountlng and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 20161, {The SORP). and in accordance wlth the Flnancial Reporting Standard 102, (effectlve 1st January 2016) These flnanclal statements have been prepared In accordance wilh the provlslons in Part 15 ofthe Companies Act 2006. applicable to companies subject to the small companies, regime. This report was approved on behalf of the board of truslees. hair f Trusteas - Dire 202q Dated
Communlty Regenerallon Outreach Prole¢ts Llmited Report of the Independent Examiner to the Truslees of the charitable company on the accounts for the year ended 31 March 2024 I report to th8 Trustees on my examination of the financial statements of the charitablè Company on pages 18 to 38 for the year ended 31 March 2024 which have been prepared in accordance wilh the Charities Act 2011 (the A¢tl and with the Financial Reporting Standard 102, (effective 1st January 20161 as modifiéd by FRS 102 SORP (Statèmènt of Recommended Practice for Accounting and Reporting by Charities) 201 S. (as amended by the Bulletin issued In February 2016), (The SORP), publlshed by the Charlly Commission in England & Wales ICCEW), and under the historical cost convention and the accounbng policies sel out on pa9e 19. Respective responsibilities of the Trustees arbd the Independent Examiner and the basis of the report As d8scrib8d on page 8, you, the charitable companvs Trustees, who ar8 also the Dirèctors of the Company for the purposes of Company law, are responsible for the preparation of the financial slalements in a¢cordan¢e with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practlce, applic8ble to smaller enlltles, and for being sabsfied that the financlal statements glve a true and fair view. The Trustees consider that the audit requirement of Section 144{1) of Ihe Charities Acl 2011 (the Act) doos not apply. and that Ihare is no requirement in the memorandum and articles of the charity for Ihe conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Acl 2006 and that no member or membcrs have requested an eudil pursuant to Section 476 of the Companies Act 2006. As a consequence, the TTuslees have elected Ihat the financial slatemenls be subject'to independent examlnation. Having satisfied myself that the financial statements are not required to be audited under any legal provision. or otherwise, and are eliglble for Independent examination, il is my responsibility to.. a) examine the financi81 statements of the charity tjnder S8Ction 145 of the Act: b)follow the applicable procedures in the Directions given by the Charity Commission under section 145{5)(b) of the Acl. 10
Communlty Regeneratlon Outreach Projects Limited Basis of Independent Examinerfs Statement and scope of work undertaken I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Chartty Commission under section 145(5)(b) of the Act setting out the duties of an independent examlner in relation to the conducting of an independent examinalion. An indèpendent examination indudes a review of the accounting records kept by thè charitab18 company and of the accounting systems employed by the charitable Company and a comparison of the financial statements presented with those records. It also includes consKleralion of any unusual items or disclosures in the financial statements. and seeking explanations from you, as Trustees, ¢onceming such matters. The purpose of the examination is lo establlsh as far as possible that thera have been no breaches of charlty le9islalion and Ihat, on a lesl basis of evidence relevant to the amounts and disclosures made, the flnancial statements comply with the SORP. The procedure5 undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected lo audit lesls or enquiries and does not cover all the matters Ihat an auditor wuld consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examinallon can provide Consequently, I do not express an audit opinion on the view given by Ihe financial statements, and in partlcular. l express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report Is limited to the matters sel out in the statement below. 11
Community Regeneratlon Outreach Projects Llmlted I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report l obtained written assurances from the Trustees of all malerial matters. Independont Examinerf8 Stat•ment, Report and Opinion Subject to the limitations upon the scope of my work as detailed above, I have completed my examination.. and ¢an confirm that.. The accounls of this charitable company are not required to be audited under Part 16 of the Cornpanies Act 2006., This is a report In respect of an examination carried out under 145 of the Act end in accordance with Dir8cllons given by the Charity Commission under section 14515)(b) of the Act which may be applicable., and that no malerlal mallers have come to my attention in connection with the examlnation giving me cause lo believe thal in any material respect.. accounting records wore nol kept In respect of the charfty as requlred by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011. Ihe financial statements do not accord with those records; or the financial slatemenls do not comply with the applicable requirements conceming the fomi and content of accounls set out in section 396 of the Companles Acl 2006 other than any requirement Ihal th8 accounts give a'true and fairf view, which is not a matter considered as part of an independent examination; have nol been prepared in accordance wilh th8 methods and pnnciples set out in Ihe FRS 102 SORP (Statement of Recommended Pra¢tl¢e for Accounllng and Reporting by Charities) 2015, (as amended by the 8ulletin issued in February 2016). (The SORP). I have no ¢oncems and have come across no other matters in connecllon wllh the examinatlon to which 8ttenlion should be drawn In this r8POrt In order to enable a proper understanding of the financial slatemenls to be reached. Slgned:. Mertin Mbahin- Independent Examiner Accountant 30B City Business Park Plymouth PL3 48B Thls report was signed on. 12
Community Regeneration Outreach Projects Limited Statement of Financial Activities for the yeai ended 31 March 2024 Statement of Flnanclal Actlvltles (Includlng the Income and Expendlturn Account ft•r the year ended 31 March 2024. as required by the Companies Act 2006) SORP Cury•nt y••r Unr•8tr1¢l•d FuThJs Currènt y•ar R•strl¢l•d FLmds Current yebr Totsl FLmds Prior Year Total Funds 2024 2024 2024 2023 In¢om• & Endovnn•nt• from: Donaltons & Legaoes Charitae 3Ctwrties iJh•r trading activi.8 nsImnts Al 50.816 54.256 40,563 22,453 AJ 11.842 Totsl Incom• 15.e26 50.816 66,642 63.016 ExpendltUf• on.. A•isino lunds Charliablo acllvlll•s 81 B2 16,893 44.026 80,919 42.286 T•t81 •xpondllur• 16,893 44,026 60,918 42,286 N•t In¢om• for th• y•ar 11.067} 5,72J 20,730 Tr•n•f•r• betwaen lund• N•¢ In¢om• •ft•r trnn•f•r• A.B< 11.0671 5,723 20,73 {1.0671 6.790 5,723 20.730 R•¢on¢lll•tlon of fvnds:. Tot•1 fund• brgughl forw•rd 15.272 28.575 43,847 23,117 Total lund¥ ¢•rrl•d l¢nv•rd 14.205 3S.365 49.570 43,847 Tho'SORP Ref indicated above LI Ihe d8s*ficallon of income Set out in Ihe fornal SORP documents. A6 rnquired by par8graph 4.60 01 Iho SORP, the brouoht I08rd and carri•d fomard lunds abova hav• be•n agreed to the 881artfk Sheei. A separate Slalement of Total Recognisfjd Gains and Losses is not requlred 88 tNs stalernenl IN4udeÈ all recognlsed goin8 and loss&s. Al aclivilles derive frorn conlinuing operalions. Th• not•s •tt•rh•d pa9•8 19 to 33 torm an Int•gral part of IheJ• a¢cvunt•. 13
Community Regeneration Outreach Project8 Limited Statement of Financial Activities for the year ended 31 March 2024 Communlty Regeneration Outreach Projocts Limlted - Analysis of prior year total funds. as required by paragraph 4.2 of the SORP. pOr Y••v Prfoy Y••r Prfjor Yur Tol Fund• Unre5trl£led Fund$ RétriGied Fund$ 2013 2023 2023 Incom• Irom; Oonaliorns & Legades Charilat4e aclivitwJ Other tradin9 adiville$ Inveslrnents A1 40,563 40.563 2Z.453 22,453 Tot•1 In¢om• 22,453 40,563 63,016 Exp•ndltur• on.. Raising lut)ds Charitablg 8cliviUos B1 82 31.714 10,572 42,2 Total •xpondre 31,714 10,572 42,286 N•1 l•xp•rtdStur•lllncom• lor th• y•mr 19.261} 29,991 20.730 Tran8hrs b•tr4w•en funds N•t Incorn8 ater tronaler8 19,261) 29,991 20,730 N•t mo¥•m•nt In lund• 19.2611 29,991 20,730 R•¢on¢lllallon of b)Jnds:. Total lund• brought fopward 24,S33 11,4161 23,117 Total lund8 c•nl•d forward 15,272 28,57S 43,847 All acllvltles derlve from cgntlnulng operatlons. A separate Statement ol fotal Recogniséd Gains and LossK Is nol roquir•d a8 trM'8 8tstomènl indudos au recogni8 gains and losses.. Th• hot•• atta¢h•d on p•9•8 19 to 33 form an Int•gral parl of th••• a¢couTht•. 14
Communlty Regoneratlon Qutrea¢h Prol•ct$ Llmlted Statomont of Financial Activit105 for th? year endod 31 March 2024 Community Regeneration Outreach Proje¢ts Limited - Resources applied in Ihe year ended 31 March 2024 towards fixod assets for Charity use... 2024 2023 Fun¢Ys g•naralad In the year as delallod In Ihg SCFA Resources applied on lunclional fix8d asaets 2.731 17,342 3,388 N•t r•rC•S avallabl• to fund charltabl• ad1vI•4 72 73 Th• r•8ouf¢•8 •ppll•d on 16x•d lor ch•nty u•• 1•pr•nIS lh• cosl of •ddlllonJ. Movemonts In revenug and capltal funds for the y•ai ended 31 March 2024 R•v•nu• •¢cumulat•d fvnd$ Unr••trl¢t•d Rwlrl¢t•d f undi Fund* 2024 2024 Total Funds 2024 LA•t yr Total Fund• 2023 Accur11•0 lunds biouoht lOard 12,280 28.575 40,65S 19,729 ReCognid g8lns and losus lJolor6 transfors 11,0671 6.790 6.119 20,730 11,213 3),365 4678 40,459 IFromyTo unr•slrlct•d r•¥•nu• lunds Closlng rev•nu• lunds 58.148 3SJ65 5B.148 73,713 Flx•d a$t funds 0•81gnat•d R•slrl¢tqd Funds Funds 2023 2023 Totsl Lost y¢•r Ttstal Funds 2022 2023 At 1 Apfil Tr8ns¢•f It010M r•v•ThJe fund$ 3.388 3,388 At 31 Iljarch 3.388 3,388 Th• pwpos•8 of tho Ironsfers io fixed a8981 lun08 8r• d•scrfbed in Note 20 lo the aetount8 and vnd•r th counllng pdlcy'Accnuniing foi chpltal gr•nls and flxed 8&Aal funds.. Th• noto6 attachod on pago$ 19 to 33 lorni an Intogral ol th•s• gccounl& 15
Comrnunlty Re9eneratlon Outreach Projects Llmlt•d Statement ol Financial Activities for the year endod 31 March 2024 Sumrnary ol fvnd8 Unr•strlct•d and O0$ignated funds 2024 R•gtrictsd Fund• To¢•l Funds L¥J¢ Year T¢)tal Funds 2024 2024 2023 Revenu¢ ac¢unlted fund8 11,213 J5.365 46,571 40,459 Re¥¢nue designaied fwid$ Fixed •88et Iwds 2,992 Total lunds 14,20S 35,365 49,S70 43,847 Th• not•$ atta¢h•d on pag•5 19 10 33 form an lTrt•oTal part of th•$0 a¢¢ount& 16
Community Regeneration Outreach Prolecls Llmlted Slatem8nt of Financial Activities for the year ended 31 March 2024 Communlty Regeneration Outreach Projects Limited In¢om• and Expenditure Account for the year ended 31 March 2024 as required by the CompanSe$ Act 2006 2024 2023 Income Income Irorn operations 68,642 63,016 Inv&stmgnt income Inl*rg51 rvable Gro$• Incom• In th• y•ar bor• •xc•ptlonal Il•ms 66,642 63,016 Gro$8 Incom• In th• ygar Indudlng èxe•ptlon#l It•m8 Exp•ndllur• CharitaLY8 éxptsnditufe, exduding deprecwtthi and amortisalion Staff costs 08pr8clalion and amtyliiation Tolal 6xpendlturo In the yaar 33.192 11,431 19,789 21,579 918 All actlvitie$ derive from continuing operations In accordanc• 1h the prov18ion$ of lh• CompaTh'•s Act 2006, Itt• h8adlngs and subh•odln9s us•d in Ihe In¢om•" nd Expgndilure account hov• bggn ad•pled lo refi•cl the 8poclal nature ol Ihe chllrtty's HclMIIos. Tho not•• att•chod on pages 19 to 33 form an Int•gral part of these accounts. 17
Communlty Regeneratlon Outreach Projects Limited - Balance Sheet as at 31 March 2024 SORP Note R•f 2024 2023 Flxed a55•ts Tangible assets 2,992 3,388 Curr•nt assets Debtors Cash al bank and in hand 10 82 1,113 40.759 Total current assets 47,778 40.759 Credltors.. amounts f4111ng duè wSthln ono ye•r 11 C1 N•t Curr•nt Ass•ts 48.578 40,459 Total a•••t• ol lh• chaffty 49.570 43,847 Total as••ts olthe ch#rlty ar• fund•d by th• fund• olth• ¢h•rlly. •* follo¥r4'. - Rtrstrlcted funds Reslr5ct&d Revanue Funds Reslilcled Fixed Assel Funds 17 D2 17 D2 28,575 35,365 28,575 Unr•8trlcted Fund• unrestrKd Revenue Funds 17 D3 D••lgnal•d Fund• Designalgd Fixgd Asset Funds 17 D3 14.205 15.272 Total ch•rlly tunds The'SORP Ref indiealed above is Ihe dasslncallon of Balance Sheet items as sel out In the fomial SORP documents. As iequired by pafagraph 4.60 01 the SORP, the brought lonNaré and &grried lorwar(I funds above have been 8gr•e¢J lo the SOFA. The dlre¢tots are satisfied that the company is enlilled to exemption from the requiremenl to obiain an ludll under Section 477 01 the Companies Act 2006. The members have not required the company lo obtain an audit in awrdance with section 476 of the Act. The directors acknovl?dgo Ih8Trr responsibilities lor complyirvJ with the f•guirefflonl8 ol the Companie¥ Ad 2W6 with respe¢l lo ac¢ounlin9 reco$ and lh8 preparation of accounts. Thè charity is subject lo Indepèndent Examination under charity legtslalion. and th9 r8porl of Ihe Independent Examln8r Is on pagg 10. The financial slatemenls have been prepared in accordance with Ihg provisions in Part 15 of the Companles Act 2006. appli¢abl8 lo companies subject lo Ihe small Companies. regim¥. halr f Trustees - Directo App ¥•d byth¢ board of trust•e$ on Th¢ notes attached on pagcs 19 to 33 form an Integral part ol these accounts. 18
Community Regeneration Outreach Projects Llmited Notes to tho Accounts for the year ond•d 31 March 2024 1 Accounling policies Pollcies relatlng to the production of the accotsnts. of pr•paratlon and accountlng th>nv•ntlon The #tunt$ hAve beèn prepaled on thts occw8ls basis, under the hislorlc81 cosl conveniion, gnd In accL)rd8nce wilh lh¢ Financid ReportlrvJ Standard 102.18ffeclive 1st J4nuory 20161 and 'FRS 102 SORP Isia¢èmenl of RecornmeNJed PractirAq for AcLounting and Reporling by Chariliesl 2015. las amendocl by tha Bulletin issued In Ftsbruary 2016), m)• SORPI. putrltshed by Ihe Charty Commission in ErMJland & Wales {CCEWI , eNective Janu8ry 2016. , ènd in accordance with all apICable law In the chariVs jurisdiction of r8gistration. 8xcept thai th6 tharity has prepared the financial stat¢menlS in accordance with Ihe FRS 102 SORP (Statement of Recomrnended Pra¢lice for Accounting and Reputing by Charities) 2013. las amendgd by tha 8Ldlatin issu•d ift Fèbruary 20161. (Tha S(iRPI. in pffjferonce lo the previous SORP. tho SORP 2005, whlch has bg8n wllhdrawn, nolwNh$l8ndlng th$ fact th81 th• extant $18tulory ragu18tions, tho Ch•ritl•g (Accounlg 8nd R•portsl Regulatlons 2008 rofgr •XF4icidy to th• SORP 2005. Thi• has be#Th don• Io 4c¢oro wSlh curi•ril b•si praciie$. Followlng a¢¢ountlng poll¢l•• In pl#e• prlor to tho SORP 2015 Under Ihe SORP 2015, where thgrg i& n9 5pecili¢ reguiremenl lo adopt 8 P8rti¢vlar a¢¢ounling requir¢m?nl. a chorily may fcllow Iheir existing accounliNJ pdicies provided Ihat lh¢ policy and rglaled disclosures m4de ort consisient vmlh accapted accounting praclice. This eharlty has d•clded Ih•l th• a¢¢cwnllng wllcS¢¥ %thich it follow•d prior lh• SORP 2015 shall ¢onllnug to bt fdlow•O. Rl•k• •nd futur• a•surnptlon• The charily Is B publSc benèlil entty. Thgro ar? mBlartql ludg8m0nis. apart from those invdving e511mations. Ihat managoment has mode in the pnx•55 01 apYing Ihe enllV8 occounting polirk85 Ihal hav8 any 61gnifint effgct on the amoun18 r8eognis8d in Ihe accounts •X¢OPt th0 r•l•lin9 to tho C1n rJle¥ fix•d 8&88t depr•cialion. There •r• no k•y 8ssumpllons, Olh•r thon the 9oln9 ¢onc•rn ba¥l$. e¢ncornSng lh• lulur•, And olhtsr key sourcos 01 ?sllm•Uon Unrt41ntY at th• r•pDrting Ll#le that h•ve 8 8ignific•nl rijk ol cau51nu s malellal odluslrnent lo the rryIn9 amounts ol a8S0ts and liablllll¥$ within th8 nèxt raponiThJ pericd Pollcle$ r•l•tlng ta cat•gorl•s ollncome and1ncon r•cognlllon. NBtur• ol In¢om• Gro$• IrKom• r•pra8anlll the vdu•. n•t ol valua odded tax and diBctsunls. of goc411 wo¥idod to euslom•rs •nd wo caribed oui In respèct ol servlce6 provlded Io CUSlom•rs. CatsgorS•8 oflrtcom• Incomg is calegorised a8 ineom• 1M exchange Iransadior¢ Iwnirad in¢omèl and ineom• from non-exchange tr#nsaeiitsns19ift81, inv•simènt incom• and other Incomè. In¢gffl• frgm •x¢h•ng• tr•n••Gtlpn• is r•c•lv•(I by Ihe ¢harity lor goods OT 5¢1vices 9upplied under contract or where nlilom#nl is 6ublecl lo It4lfilliThg rformnCt rèl&l6d eendition8. The Irscom? Iho ch•iity I1¥* is opproxThatdy •ou81 In value to Ihg goods or servic05 gJpll•d by Ihfr charfty 10 Ihe purchaser. In¢offl• from o non••xchango transaction Is where the tharily r¢GgSVgs vglu¢ frryn the donor w¥thout provM11ng equal valup in exchan9e. an¢J indudes tlonations ol rney, goods and services freely gNen lthOU1 gfving equal value in •xchang 19
Community Regeneration Outreach Projects Limited Notes to the A¢counts for the year endod 31 March 2024 In¢omo r¢wnition Income. whether from 8Xeh8nge Of non èxchan9è transactions. is fecognisèd in Ihè 8lalwnent ol financial actsvitiès ISOFAI on 8 receivablg bp3i8. when 8 tr8n8aclion or olher ovent iesLrfls In an Incr¢o$0 In Ihe chgrity's assels or a rÈduclion in its liabilili¢s and only when the charity has legal enlillernt, the incomè is prob&blé an(J can be measure reliatly. Incomg subje¢t lo 1o¥ms and con¢Jlllons which must b¥ m•t bgfora the chadty is •ntltled to the resources 15 not recognised until the conditions have been met. All incomo Is •¢¢ouni•d lor groi$, btsforo dgduclln9 any relat•tJ letr$ orco&ts. Restrited Projects When donorn specily that the grgnl8 9lven to the ¢hartly muyl be used for a spedffc purpose the funds IOT these projects e reslncted and accounted lor as such. Al the end ol a specrfi¢ projert a 5ufFAu5 of deficit balance may be transferred to unrfjstiictgd general funds at the di$crnlion of Ihè Iruslèè's and if p•rmitted by thè lunds. Pollcles rnlatlng to expendlture on goods and servlc•s provlded to the ¢harlty. R•¢ognltlon ol Il•bllltl•• •nd •xp•ndltur• A liability, and the related &xpendilure, i5 recognised when a legal or conslruclive obligabon ex15tS 8$ a result of a past oAl. and whgn il is mor• lik•ly than noi th818 Iranslar of economic b8nèlii$ will bo requir•d In s•ll•mènt. ant1 when tho am¢*unl of tho obllgats.on can be meosuted or f8liably estimated.. Lk?bilities arisin9 Irom future fvnding cormillments and constructive obligations, ineludlng perf0mlar related grants, wherè the tsming or the amovnt ol th¢ fulure exp8n(Jilure required lo sèttlè thè oblioallon are uncertaln, rls• to a prov16ion In Iha accounts, whlch 16 feviawed al the a¢¢ounng yaar an(J. Tha provislon is irtcréased lo rellact any increaseg in liabililie5 and is decreas80 by IhB ullisation of 3ny piovislon 1h7n Ihe PBriod and rgversed bf any PTOVi5ion is no longer requir•¢J. These mov•m•nls ar• rh4ryd or ¢rvdit•d to lh• r•sp8Ctive lunds and JGtivili•s to whKth the prgvislon relalg5. Alloelllny costs to actlvltl•• Direct costs that are spe¢Sficdly related lo an Bctivity are 8llo¢aled to thal activty- Shared ijirect cosls and support costs if• aPPOrtion8d b•twe¢n actlvlli•S The basis lor apportionment, which is conslslentty applie¢Y. proportionate tothe Cirm$n¢9$, is:. Direcl Charitsble Expenditure 75% Managomèni and Admlnlslratlon 250 Volunteers In accordaryx wllh lh¢ SORP. and In recognltion olthe diffirullies in F4aGing a m¢)ne¢ary valu? on Ihe ntritIOn from vdunleer5. the conlribuuon of volunleers is not included wlhin the incorne ol the eharily. However, the Iruslo•s value the skJnlr&t conlrtbulion mado lo Ihe 8clivilies ol tho ch8rity by ury>oid volunle•rn and th18 15 describod more fully in Note 6.
Community Regeneration Outreach Projects Limited Notes to thg Accoun1$ for the year ended 31 March 2024 Pollclfrs relatlng to •ssets, Ilabllltles •ndprovlslons and other m•tt•rs. T•nqlbl• flx•d •s$•t Tangle fixed a&8et8 are measured at their OflgSnal cost valua, or subsequent revalua16on, orildonated, as described abovè. Cost value indLtd•s 811 cosls expended in bringing the assel inlo its intandéd wowkin9 Condition. DepclaI10 h8s been pro¥4ded gt the f(Al¢Jwng roles Sn (der to wrlte off Ihe assets to Iheir anticipated 81ual valuB IV ts81imaled Lkqgful Ilvas. Leas8hold woperty Fixlure and Fittings Comput•Equipm•nl No Depreclation 15% reducing balance 33.33% reduang baKanco A regular amual revlew ol tho likelih¢>od olasset Impaimi•nl is undertoken. Ac¢ountlno for c•plt•l granti And flx•d •ss•t fundg. Th8 boafd ol InJ8tee8 consider Ih81, In oidtr to comply with Ih• Slal•m•ni ol R•command8d Pracllc6 lor Ac¢ouniing and Reporting issued by the Charity commisonerS for England & W81e8 lffjvise£1 Jung 20081. gifts ol 18n9iblt fixed assgtS Of grants of a capital naturé gNan for $pecrf purptsses ani fully ulilis8d in lh6 furtherance ol th• objecls of the charily should bg Crediled lo th rslov8nt fixed as68t fund after the sums have been propedy expended on the r861ricl•d purpose. The relaled asset is 8hown In thè balanc• shaet 81 lh lull cost ol acqulsllion or subsequ*nl r•V81UJtl. If Assals Are pUrchd wilh unreslrlcled lunds, then 8 de$KJnated fl¥ed atsset lund 1$ u&8tad. 11 Ihe related assets are sublecl lo 91n¢t1n6 by the grant makln9 0(ganisalion on thelr use and disposal, then these re$lrKtions ara noted in the flxed assel socibon of thege accounts. In suth 0MlanC¢s, Ihg fixed a1 lund ¢reat9d is treated 88 a rgstri¢led fixed 88591 fvn Durlng th• year therè wa8 a Ifan8f6r 10 re8iri¢ted flxed assgt lunds of £nll12023- £nll AccrdaNce wlth this Fdlcy.) 11 the relal¢d assets are ntx subject lo restrictions by the grant making org8nisaiion on Ihelr and dispo$81. Ihen Ihe fixed assel fund created istrealed as & designated flxed asset lund. Tho •ifect ol thi8 t8n1 1$ that tho ol th¢ ¢Je8Lqn•t•d and o8lrfcied fixed 88gel ltsnd$ equa18 the nei btr)k value ol Ihg fix•d as8ets. Any regdual liability to the donor arising from. lor example. Ihe asset's future salo. Is dlsdosed as a conting6nl liabj'lily Ltnless the evenl Ihat wi>uld trigge¥ repaYn1 of the grani becornes prObae in ¥thlch case a liabilty for repaymenl is recognisad. Insolor a$ Ihis pollcy 101810$ to Govomment gran15 8nd 10 the exl8nl Ih81 it may ¥ dèparlvrè Irorn the Sl8lement ol Slan¢ard Accounting Practi¢e Number 4. such departure 1$ Sustified on Ihe basi8 that il 1$ in order lo Comply wilh the Statement ol Recommended Practice forAccountsng and Rèp)rting (revised 20081 issued by the Charity CornrnissioneTS for EnglarKI & Wo19s. 21
Community Regeneration Outreach Projects Limited Notes to the Accounts for the year ended 31 March 2024 Debtor Dèbtors ale m¥85ured 8t th¢ir ro¢over8ble arno¢Jnts at the balance sheet date. Crèditr>rs ond pro¥ision$ Creditors and provision6 ore rne8su(eil on ihe ¥81 g¢¢ruo1$ bail& P•nslons. dè15nèd eontrlbutlon sclwmos The chanty operates a deffined ¢¢niilbullon pension scheme. Conlrlbutions ar• charged tothe profit and loss accounl a8 they become payabl¢ accordance wilh Ihg Nles ol Ihe 5chvm¢. Fund Accountlng Vnresliicted hjnds ar8 alIabIts for use al the discrgtk)n ol Ihe trustoes In lurthgran¢e of th¢ 9on8ra objoctlves ol the charlty. Doslgnal8d lunds are unre51rict8d funds 08rmat1E8d by th?TnJsl8•s for particulor purpose Rgslri¢1gd funds are $ubi¢cled lo re$lrf¢tlons ¢)n Ihglr ?xpendllurg Imposod by lh• donor or Ihrou9h Ihg trm& of an appeal or as implied by law. 2 Llablllty to lèxatlon The Tru$lees Consider Ihat th• ¢h81ily $81181ies the l•stS 8el out In P8ragr8ph 1 Schedule 6 of th• Flnanc• Act 2010 lor UK corporation lax purposès. Accordingly, the Charity Is polenlially exempl from taxation in rsspect of incrme or capital g8in$ raceived wilhin c81ègorio$ ¢overed by chapter 3 p8rt 11 of the Corporation Tax Act 2010 or Seciion 256 of th• Tax?lion ol Chargeabl4 Gains Act 1992, to the e¥lant Ihal such irorn? or gains are applied •xdusively on lh 6perJllc tharilab1e objects ol the tharity Bnd lor no olhei purpose. Value Added Tax Is not COverable by the ch8rily, and Is Ihergfwo ind¢Jcl8d in th8 relevant cNts in tha Slalemortt ol Flnancial Aclivilias 3 Winding up or dissolution of lh• charity If upon windlng up ¢1¥30lthion ol the charity Ih•ro rgmaln any ass91$. aftgr Iho Sali$fodion of all debts and Ilabllllles, 1110 assets represenled by the accurmjated fund shall be transferred lo some other charitable body or bodles havlng s#nAar objects lo th• charily. 4 SignifK4n¢e of finanei•l in$lrument8 to th• eharity'g P¢$ltion Th•r• ar• no Iln•nei81 Instrumen18 wllh tlgnificanl ImrAKatityis lof lh• charity's IlnAnclAI ptytion. 5 N•t {d•flclt)18urplus b•for• taJ( In th• flnanclal y•Ar 2024 2023 Net (derltY$yrp1U$ belora lox in Ihe fin8n¢lal year 5$ stated after chAr9ing'. Oepr8Giation of owned lixet1 ¥8Bets 397 20.730 P8nsioncosts 6 The c¢ntrlbutlon ol volunt••ri Volunteers frorn our Ic1 community make a vi181 contribuknon to our charitabla organisation at various Iwals as well 8$ supporting the staff in varfous othei w8yg lo deliver Ihtr Iir81-class flaxit8 $&Ni¢o that w¥ offer to our ¢uslomers. 22
Community Regeneration Outreach Projects Limited Notes to the Accounts for the year ended 31 March 2024 7 Staff cost$ and emolumgnt5 S•lary¢osts 2D24 2023 Salarl&s exduding tru$le¢s and key management pefsonnel 11,431 21.579 11 21 79 Tolol ••l•r1. wag•8 •nd r•l•d 1¢1 2024 2023 Numbers ollu1141me employees or ltsll-llme equ1vanls Th• av•ra9• numb•r oftolal full tlm• •qulvalenl slaff employed inthe wrwds Th••stlm•t•d •qulval•nt numb•r offull Wm• staff d•ploy•d In dlff•rnnt4¢tl¥ltl In thgy••Tw... Engaged on ¢hadlable acDwl Engaged on managemenl and lmInIStration rh• •sllm&ted lull Ilme equlv•l•nt numlJeT ol•ll Staff •mploy•d •s •bov• IP Nellhef the Iruslees nor any pernons ety)nacted w6th them have received any remuneralion from the charity or any rel¥l•d ¢ntity, •ilhr In th• Guffenl or prior year. No •mploy8•s r•c•lv•d •mdumgnl$ l•xdudln9 p•nslon cos161 In•xc•ss 01£60,000 perannum. 8 Dellned contrlbutlon ponslon $Ghefflo9 The charity oporatg5 8 d&fingd ¢ontrlbulion Pens scheme, ¢ho ¢osts ofwhi¢h a ¥hown 8bovo. .•' Any11obllltws arvl j$19 88godat•d wllh Iho 8re Shown undor d•blorB and Crtth'lors. 23
Community Regeneration Outreach Projects Limited Note$ lo the Accounts for the year ended 31 March 2024 9 Tangibl• fix•d a$$ét8 Land and 8uildir Flxtur• & Flttln9• CMt Al 1 April 2023 AdditnS 7,373 7.374 Al 31 Mlfch 2024 D•pr8clatlon Al 1 Aprl X123 Chafg• fw the yèat 3,983 397 3.984 397 At 31 M•r¢h 2024 4,380 4.381 N•t book v4ue Al 31 Mah X124 Al 31 Mjrch 2023 3.318 3,388 Inveslmenl properties feniod to another 9roup aniily have beèn account•d lor Using Ihe 31 mod. Th• carryin9 v8lu 01 Ihe88 investmenl propertl86 Includ wilhln tonoible fixed aJ8elB io £1 12023- £11 10 Debtors 2024 2023 Trade deb¢¢XS 1,113 Crodltorn.. amounts falling du• within on• y•ar 11 AAl81# 1,200 1,200 300 300 24
Community Regeneration Outreach Projects Limited Notes lo the A¢¢ounls for the year ended 31 March 2024 12 Pension commitments 2024 202J P•nsion commltmenis Under dafin8d ctMrfbullon schemes wilhln on• y•&r 13 Fln•ncl•l commltm•nti und•r op•r•tlng l•••• 2024 23 Al tho year end th• ehadty had no Jnnual ¢ommltm•nts under non•canc•llab op•r•tlng l•a••s a• ••t out b•low: Opgralin918a8e8'. 14 In¢om• •nd Exp•ndltur• •¢count¥nd ¢h•rltabl• lund• •ummary 2024 2023 At 1 Aprll 2023 Prior y•ar adju4lmenti 43.847 rJ.117 Al 1 Aprtl 2023 ILos¥vSuls after tax for ihe year 43,847 23,117 S,723 20,730 At 31 M•rch 2024 49.570 43.847 15 No related party trangactlpns Thgr• w•r• no trans110 vllh r•t•19d partl•s in •ilher 2024 or 2023. 16 Partl¢ular8 ol how partlculor fund# ar• rèpr•8•nl•d by as8•18 and Ilabllltl•& At 31 M*reh 2024 Vnrn•lrlct•d lund• 0•819n•l•d l¥nds R••trl¢l•d Trt•l Funds fvnd• TangllAe Fixed Ass•ls Currènt Ass8iS Ctjrrenl ts'abdili 2,992 12,413 11,2001 35,365 47,778 11.2001 At 1 Aprll 2023 Unr•slrlctod DeslgnBled tund$ Reslrlclod Tolal lunds fund$ FMd5 Ton9lbl• Flx•O Ase•t8 Currèni Asseis Current Uablttles 3,388 40,759 I3) 40.759 130QI 43,847 43,847 25
Community Regeneration Outreach Projects Llmlted Notes to the Account$ for the ygar ended 31 March 2024 17 Change in lotal funds over the year as shown in Note 16. analysed by individual lunds Funds brought Mov•m•nt in 1on¥ard from In 2023 Fund8 ¢•tyl•d frrw8rd to Tron$l•rs 2023 b•••A fun(Is In 2123 S•• Not• 11 S•• Notè 19 Unrèsirfcted and de$lgnoied lunds... Unitrstrfcied Revenue Funds Oesignaled Flxed Asset Fund$ 11.884 3,388 16711 13961 11,213 2,992 Tptil unw•otrlct•d and d••l9n4t•d funds IS.272 14203 R••irfei•d iund'.. R8slricted Fixed Assel Fund5 Re$lri¢tod Rgvalualion Res•No Reslricled Revenue Funds 28,575 6,790 35J03 Total r••irl¢t•d fund$ 28,575 8,790 35,36S Tot•1 ¢h•rlty lund• 4J.847 5.723 49.570 18 Analylli of movem•nt8 In funds ov•r th• y•ar as •hown In Not• 17 Oth•r Galns & Losses Incomo Exp•rtdltur• Mov•m•n¢ In fund 2023 ' 2023 2023 2023 Unrn¥th¢t•d •nd d•849n•t•d fvnd$.'. unfe5trfed Re¥enu& Ftsnds 15,272 {1.CO71 14205 Deslgnatod Flxad Asso1 Funds R••trl¢led lundj... Ro8lrbcl•d Rèvenue Fund8 28,S75 6.790 35,385 R•strted Flxed As8•ts Fund5 43,847 5,713 49.S70 19 Dotail8 ol Iransf•rs botw••n funds in th• y•r as Shown in Not• 17 The Iranslers shown note 17 abovo grg... 2023 Tolllroml Designated FlxedAssel Funds Tolllr¢Jml Rosliicted Fixed A558t Fun(ls N•1 transfers
Communlty Regeneration Outreach Projects Llmlted Notes lo the Accounts for thè yoar ended 31 March 2024 20 Th• purposes for whS¢h tho funds as d•lailed in note 17 are held by Ihe charity are:. Unrestrl¢t•d anddeslgnai•d fvnds... Thesg funds aro lor thè mèeting the objectiv&s of tho thaiily, and lo provide reserv8s for fulurè activitiès. and. subpct to charity1égisl4tion, &r• free from 811 re51d¢tions on Iheir ijse. T purpose ol Ih8se lunds is described under the acCAntIng pollcy 'Ac£ounts'ng for capmal grants and fix8d asset lunds.. Unrestricted R6V8nue Fund$ Designaled Fixed Assvl Funds R•$trfcted •... Re8idcted Fixed A6881 Funds T purpose oflhes8 lundj Is dgBcrib*d und¥r tho a¢countlng polScy 'A(Unting tor C?. grants and fix8d asg&l lundg.. 21 Ultlm#t• controlllno party -Th• Ghartty w under Ihts ¢ontrc4 01 11$ legal mgmbeT8. -E'iiory mèmber of lh• charity is ot4iged lo conlribute such arnounl as may b6 reqvlred not 8xce$din9 £1 to tha assets 01 the company in the evtrnl of its befftg wound up %thile he or she 8 member, or wthin one year alier he or sh$ ceases to b• g member.
Community Regeneration Outreach Projects Limlled Det¥lled analys1¥ of Incorn? and •xp•ndlturg for tho your •nd•d 31 March 2024 05 r•qulr•d by th• SORP 2015 This analysis is classsified by conventional nominal descriptions and not by actiwty. 22 Don3tion$ and Legacies Curr•nt y••r Ur¢re&tvithd Fund5 2024 Curr•nt y••r Rtrstrictéd Funds Cury•nt y••r Total Funds Tolal Funds 2024 2024 2023 ljon•tlons Ind 91ft# fram Indlvlduds Smdl donations Indlvidudly103s Ihan £1000 2.737 2,n7 735 Tgt41 don•lion •nd glftj from Indivldu4 2,737 2.737 735 R•v•nu• grant• & donllon¥ from publ1¢ Iwdl•• COVID and SSP incorne Apprenticeship lunding Tolal publ1¢ s•clor r•v•nu• grant• Glft• In klnd, donat•d •?rvl¢•s and l•clllll•• Small gifts indiwdually le$9 Ihan £1COJ Total dDnat•d goods and s•rvlc•$ Sundry Incame Svndry incom• J,213 Totsl Sundry In¢ome Tolal Donatlon• and L•gacl•• A1 23 Incom• from eharlt•bl• •¢tlvltl•s Tr•dlDg A¢tlvlll•è centYear Unro8lrf¢t•d Funds ¢urr•nt y•ar Curr•nl year TO Funds Prlor Ye T81 Funds Funds 2024 2024 2024 2023 Primary purpos¢ and 4nrillary lrnding prtm&ry purpose tr8ding . S81• ol gOJ and 8•N4c•s in accoriJan¢e wth th8 charivs obj8cIs AncSllary lrnding in support of primary purpos• trading Lettlng ol property lor charit8t4e purwsas 2.737 2.737 22.453 Total Prlmary purpos¢ and on¢lllory trading 2,73T 2,737 22,453 28
Communlty Regeneration Outreach Projects Limited Dgtallgd analys1¥ of In¢om• and •xpendltur• for th• y•ar onded 31 March 2024 a5 rpqulrvd by the SORP 2015 24 Charlt•bl• Incorn• Irom tund•r8 Current year Unrestricted Fund8 2024 Current year Reslrided FuThls 2024 Current year Total Fund5 Prigr Year Tolal FuThts 2024 2023 Contraelual p•yment• fr¢m publ1¢ bodle• to lund charft•bl• •thltl•• Srnall payment3 Indidu811yIeSB than £10th1 Totsl ¢onlr4ctual p•ym•nts from publlc bodl•• Total Chpdlablg In¢¢)m• Irom fvndors 25 Tol•l In¢om• from ¢harllgbl• •¢tlvlll•• Current yoar Unr•sidel• Funds Current year Currgnl year Told Fund& Prfor Yo To1•1 Fw¥Ji Funds 2024 15,826 2024 2024 1S,826 $0,816 2023 22,453 40,S63 Tolgl Income from chArtiable Ir•thng Total Charilabla Incom• from lund•rB 50.818 . Total from charftable •¢llvld•• 15.826 50.816 66,042 63.016 26 Incom• Irom oth•r, non charltabl•, tr•dlng aCtivttl•• Current year Curr•ni year Rostricled Funds Current year TOW Fund$ Prior Yoar Tol41 Funds Funds 2024 2024 2024 2023 Trldlng Aetivill•• to ralitr funds lor th• eharity 1,105 Totsl from ather activitÉes A3 1,105 27 Inv•strn•nt Incom• Cu(renl y Unre8trictBd Fund¥ Currenl r R•slTicte Funds Cumnl year TO Fund$ prtor Year Tol41 F 2024 2024 2024 2023 8ank Int•r•81 R8e•ivablo Totsl Inv•stm•nt In¢omo 29
Community Regonaratlon Outreach Projects Lirnlted Detalled analysis of Income and expendlture lor the year ended 31 March 2024 as required by the SORP 2015 28 Expenditure On ¢haritabla aelivitles - Olrecl spending Current Uftrestrl¢t•d Funds Curr•n¢y••r Restrfctsd Fund$ 2024 Curr•nty••r Totsi Fund# Prlor Y•r Total Funds 2024 2024 2023 Gross wages and salaries . charitable actlvlbes Employe. Nl- Charilable activities Defined eonlrlbulion penslon costs - thatale aclivib'es Temporary Staff - Charilable Actlvlt4es Travel and Subsislence - Charitable Activities Tolal dlr•ct 8pendln9 B24 3.863 11.S89 19,452 21.579 4,881 14,582 19,443 .724 26,171 34.895 21,579 .29 Expènditure'on'charit•blo activillts.: Charltable ¢rnding ' Current year Unr•6lrl¢t•d. FundB Cunent year ,,Rt•tsld Funds Current year TolAI Fundi Pripryear Toi&l Fund• 2024 2024 2024 2023 C051s of prlmary purpose and anclllary tradSrKJ lo benafil benefioaries 3,435 10.298 13,T33 8.882 Total eh•rlt•bl• tradlng costs 82b 3,435 10.298 13,733 fj.B02 30 Exp•ndltur• on charlt•ble actlvltl•s. Fundlng ol •ctlvltl•• Curronl y•8r Uni•&tricted Funds Curr¢ni Or Ratstri¢i•d Funds Current ye8r Tolal Funds Prlor Y¢ar Toi81 Fund¥ 2024 2024 2024 2023 Cost of fundraising activities & év8nts Tg1o1 Fundralslng co8t8 B2c 30
Community Regeneration Outreach Projects Limited Dotalled analy51s ol InGorne and expgndlturo for Ihg year ended 31 March 2024 a8 requlrod by the SORP 2015 31 Support costs for charitablfr activities Curr•n¢ y•Ar Unrtr#tri¢t•d Funts Ctsrr•nt y••r Ramtrfcted Furtds 2024 utr•fjt y•ar Fund8 Total Fund6 2024 2024 2Q23 Employ•• ¢o$l$ not In¢lud•d In dlr•¢t ¢osts Salaries - Administrative staff 1.753 Employers, Nl - Adrninislralive staff Volunteer Gosts Volunteers, expenses Premises Expenses Rates and water charges. Light h8al and powèr Cle8nSng and waste management Prtmises repairs, Trnewals and malnlenan Propety insurance 214 1.1S4 81 438 327 85$ 4815 323 1,7S3 1,307 860 3,368 248 1,788 1,252 3.40'1 242 1.315 980 Admlnlstratlv• ov•rheads Yelephone. fax and inlemel Stationery, postage and prinlirwJ Motor running costs Membership 5ubs¢7iplion$ Compuleur costs 149 446 800 137 120 160 170 82 226 1,616 27 Pmf•s$lonal fees pald to advlsors other than th• Audftor or•x4mln8r Lègal and professional lees ' FInal•l costs Bank charges Depreciation for the year 1,105 157 2,198 597 597 31
Community Regeneralion Outreach Projacts Limited Detalled analysls 01 income and expenditure for the year ended 31 March 2024 as requlred by the SORP 2015 Total $upport CtI B2d 11 12 Th8 basss ol allocalion ofcosls boMo8n activities is describèd undèr acu>untln9 polici& 32
Community Regeneration Outreach Projects Limited Ogtalled analy$l$ of Income and expendllure for the year ended 31 March 2024 as requlrod by the SORP 2015 32 Oih•r exp•ndltur• - GovernAnce costs Currenl year Unréslrlc18d Funds Ctsrreni year R86irf¢ied Funds CurTÈni ye8[ Total Funds Piior Year T¢Y81 Funds 2024 2Q24 2024 2023 Independent Examinerfs fees 1.250 918 Tolal Gov•rn•n¢• ¢o•l• 82• 33 Total Charltabl¢ oxpondltsr• Current year Unr6$ldeied Furtd• Curreni year Current yoar Tolal Funds Poor Yoar Total Fund6 Funds 2024 2024 2024 21123 T.otsl direct sponding Total charllable Iradlng costs total Fundraislng costs .Tolal 5UPPOrt costs Total Govemance costs B2a 82b 82¢ 82d B29 8,724 3,435 26,171 10,2¥8 34,895 13,733 21,S79 6,862 3.484 1.250 7.557 11,041 1,250 12,927 918 lotal eh*dt•bl• •wp•ndIr• 33