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← Maldon And District Community Voluntary Service

2025-03-31-accounts

Company registration number: 04170241 Charity registration number: 1086460

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—4
Independent Examiner's Report 5
Statement of Financial Activities (including Income and Expenditure Account) 6
Comparative Statement of Financial Activities (including Income and Expenditure Account) 7
Balance Sheet 8
Notes to the Financial Statements 9—21

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Reference and Administrative Details For The Year Ended 31 March 2025

Trustees Dr Sara Ketteley - Chairperson
Mr Richard Walton - Director
Mrs Clare Mclean - Director
Mr Derek Graham Jones - Director (resigned 12/06/2025)
Mrs Elaine Macallan - Director
Mr Scott Faithfull - Director
Mr Alan Bartlett - Director (appointed 24/04/2024)
Ms Nany Durrant - Director (appointed 12/12/2024) (resigned 06/02/2025)
Mr Graham Bradford - Director (appointed 22/10/2025)
Company Secretary Mrs Clare Mclean (appointed 12/06/2025)
Charity Number 1086460
Company Number 04170241
Registered Office Maldon District Council Offices
Princes Road
Maldon
Essex
CM9 5DL
Independent Examiner Michelle Knight FCCA
Knights Accountancy Solutions Limited
7 Hillcrest Road
South Woodham Ferrers
Essex
CM3 5NU

Page 1

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Company No. 04170241 Chairpersons' Report For The Year Ended 31 March 2025

The past twelve months have marked a pivotal period of reflection, strategic planning, and renewal for Maldon and District CVS. Following the confirmation of the cessation of the long-standing grant support from Essex County Council we were grateful to receive grant support from the Nuclear Decommissioning Agency and Essex Community Foundation to stabilise the charity in the short term and also enable us to undertaken strategic and business planning activities to create a new five-year plan.

Through this work we have revisited and revised our organisational vision, which now emphasises our commitment to being a centre of excellence. We aim to foster resilient communities by supporting local projects, incubating innovative ideas, and partnering with agencies to address community needs and priorities.

Key priorities for us as an organisation include maintaining a broad mix of income sources, championing volunteering to attract investment aligned with the Vision for Volunteering principles and sustaining our role as a recognised centre of excellence for charity management. Additionally, MDCVS is committed to responding to emerging community needs by developing impactful projects.

I would like to thank the MDCVS board members, new and old, for their ongoing commitment to the charity, the MDCVS staff for their dedication, our funders both those who support our core services and those who supported our response and project work in this financial year and the volunteers who enable us to run the services and support they we offer.

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Sara Ketteley Chair

12/12/2025

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Company No. 04170241 Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

Public Benefit

Maldon and District CVS objects are clear in that they will promote any charitable purposes that are for the benefit of the community in the local government district of Maldon and the greater neighbourhood of Essex and, in particular, the advancement of education, the protection of health and the relief of poverty, distress and sickness. Maldon and District CVS will promote and organise co-operation in the achievement of the above purposes and to that end to bring together representatives of the voluntary organisations and statutory authorities within the area of benefit.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Volunteers

Maldon and District CVS receives the support of volunteers in the carrying out of its objectives through projects and services. This contribution enables the charity to continue to offer projects that support individuals in the area of benefit to be connected to their communities and to live well. Volunteers manage the successful Harbour project, support the delivery of weight management services, support the volunteers centre and provide general administration support to the charity at its office base in Heybridge.

Achievements and Performance

Main Achievements

During this period the charity:

Financial Review

Financial Position

During the period the charity made a Surplus on core unrestricted funds of £7,539 before transfers and a surplus on restricted funds of £77,763 before transfers.

Investment powers and policy

The trustees, have kept available funds in an interest-bearing savings account and seek to achieve a rate on deposit which matches or exceeds inflation.

Page 2

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Trustees' Report (continued) For The Year Ended 31 March 2025

Reserves Policy

The Board of Trustees has established a policy whereby the unrestricted funds held by the charity should be at least a quarter of the annual resources expended. For the year ended 31 March 2025 this equated to £80,650 (2004: £79,540) in unrestricted general funds.

This policy extends to ensuring that liabilities such as staff redundancies will be able to met by the charity. The level of such liabilities at March 2025 were £30,344 (2024: £26,897)

Provision for future rent liabilities in this period have also been reduced following the premises move in July 2022 which resulted in rent reducing to £5,000 per annum . The Future rent provision is sufficient to cover 12 months of rent commitments.

MDCVS Board of Trustees is committed to using and holding funds responsibly to ensure the sustainability of the charity but is equally committed to ensuring that excess funds are not held unnecessarily. With this in mind the board will look to reinvest surplus reserves in a responsible way to further the charities aims and objectives.

The MDCVS Board will from time to time amend the reserves being held to include any liabilities or commitments that may arise from specific projects, grant funding or other activity.

Due to the pandemic MDCVS were required to cease delivery on a grant provided by the European Social Fund via the grant managing body CKX. This grant totalled £20,000, of which £7250 had been paid and spent prior to cessation of the contract. It has not been confirmed whether clawback of this money will be requested and as such until such confirmation is received MDCVS will also protect this amount as part of its reserves policy.

At 31 March 2025 the free reserves were £137,541 (2024: £133,459). Please see note 18 for more detail.

Plans for future periods

Over the next twelve months we will be seeking to embed the recommendations of the business plan with focus on the in year priorties, these include targeted project development and organisational growth. Key actions include expanding the Community Gaming Initiative, Essex Shed Network, Social Supermarkets, and suicide prevention efforts. New projects like Ukrainian community support and continued Cadent Ltd funding are also planned. Organisational goals include enhancing volunteer engagement, improving accessibility, refining membership models, and embedding performance measures. MDCVS will collaborate with local councils and networks to strengthen community infrastructure and host stakeholder consultations on governance and branding.

Pay Policy for senior staff

All directors/ trustee's give of their time freely and no director/ trustee received remuneration in the year. Details of directors'/ trustee's expenses and related party transactions are disclosed in note 20 and 21 to the accounts.

The pay of all staff including senior staff is reviewed annually and changes made in line with inflation as charity funds allow.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Trustee Selection Methods

Charity trustees are recruited by way of an application form which includes a disclosure of relevant skills and experience. Applications are considered by the board and applicants may then be further invited to meet with the board and senior staff to explore the role further. Successful applicants will then be coopted to the board following successful eligibility checks and references.

Risk Management

The Board of Trustees has continued to conduct its reviews of the major risks to which the charity is exposed and systems have been identified to mitigate those risks. External risks regarding the continuity of voluntary funding have resulted in the development of a further strategic plan which promotes the diversification of funding and activities. Internal risks are minimised by the implementation of financial control and regulation procedures and these are regularly reviewed to ensure they still meet the needs of the charity.

The Trustees have developed and keep under review a Risk Register to ensure ongoing monitoring of risk to the charity and it's operations.

Other Information

Page 3

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Trustees' Report (continued) For The Year Ended 31 March 2025

Funds Held as Custodian Trustee

Maldon and District CVS as part of its infrastructure support for local charities and for community action may from time to time agree to hold funds for groups that are unable to hold funds independently. To facilitate this and to outline the clear parameters for the management and spending of any funds held the trustees have created clear definitions and require a written agreement to be in place with the third party the funds are being held for.

The trustees recognise that as an agent of a third party they do not have discretion over the distribution and use of these funds and will adhere to the instructions given by the third party in line with the written agreement. Funds held by MDCVS remain under the control of the third party and they remain responsible for the charitable application of those funds.

The trustees will use their discretion when agreeing to enter into a custodian agreement with a third party and reserve the right to refuse if the application of funds does not support the charities own mission and objectives.

Held funds will be identified and reported as a third party liability in the annual accounts.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;

make judgments and accounting estimates that are reasonable and prudent; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our independent examiners

In so far as the trustees are aware at the time of approving our trustees' annual report:

• There is no relevant information, being information needed by the auditor in connection with preparing their report, of which the group's auditor is unaware, and the trustees, having made enquiries of fellow directors and the group's auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The trustees' report was approved by the board of trustees and signed on its behalf by:

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Dr Sara Ketteley Trustee 12/12/2025

Page 4

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Independent Examiner's Report to the Trustees of MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE For The Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Michelle Knight FCCA

04/12/2025 Knights Accountancy Solutions Limited 7 Hillcrest Road South Woodham Ferrers Essex CM3 5NU

Page 5

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
Charitable activities:
5
Grants and other funding income
Other services Income
Investments
6
EXPENDITURE ON:
Charitable activities:
8
Charitable Activities
NET INCOME
Transfers between funds
19
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
19		 Unrestricted
funds
£
25,930
47,282
8,251
9,356		 Restricted
funds
£
2,772
312,264
2,045
-		 2025
Total funds
£
28,702
359,546
10,296
9,356		 2024
Total funds
£
25,790
280,820
10,459
5,757
90,819 317,081 407,900 322,826
(83,279) (239,319) (322,598) (318,158)
7,539
(10)		 77,763
10		 85,302
-		 4,668
-
7,529
176,106		 77,773
86,021		 85,302
262,127		 4,668
257,459
183,635 163,794 347,429 262,127

The notes on pages 9 to 21 form part of these financial statements.

Page 6

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
4
Charitable activities:
5
Grants and other funding income
Other services Income
Investments
6
EXPENDITURE ON:
Charitable activities:
8
Charitable Activities
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
19		 Unrestricted
funds
£
21,432
55,573
10,314
5,757		 Restricted
funds
£
4,358
225,247
145
-		 2024
Total funds
£
25,790
280,820
10,459
5,757
93,076 229,750 322,826
(94,153) (224,005) (318,158)
(1,077) 5,745 4,668
(1,077)
177,183		 5,745
80,276		 4,668
257,459
176,106 86,021 262,127

The notes on pages 9 to 21 form part of these financial statements.

Page 7

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Balance Sheet As At 31 March 2025

Notes
FIXED ASSETS
Intangible Assets
12
Tangible Assets
13
CURRENT ASSETS
Debtors
14
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
15
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: Amounts Falling Due After More Than One Year
16
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
19		 Unrestricted
funds
£
-
1,116		 Restricted
funds
£
19,380
17,813		 2025
Total funds
£
19,380
18,929		 2024
Total funds
£
-
12,836
1,116
4,118
181,987		 37,193
15,523
295,601		 38,309
19,641
477,588		 12,836
8,742
352,740
186,105
(3,586)		 311,124
(159,402)		 497,229
(162,988)		 361,482
(72,714)
182,519 151,722 334,241 288,768
183,635 188,915 372,550 301,604
- (25,121) (25,121) (39,477)
183,635 163,794 347,429 262,127
163,794
183,635		 86,021
176,106
347,429 262,127

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of trustees on 12 December 2025 and were signed on its behalf by:

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Dr Sara Ketteley

Trustee

The notes on pages 9 to 21 form part of these financial statements.

Page 8

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE is a company limited by guarantee, incorporated in England & Wales, registered number 04170241 and registered charity number 1086460. The registered office is Maldon District Council Offices, Princes Road, Maldon, Essex, CM9 5DL.

2. Statement of Compliance

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charitable company is a Public Benefit Entity as defined by FRS 102.

3.2. Going Concern Disclosure

The Trustees have considered the funds available alongside current events and conditions and have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

3.3. Incoming Resources

All income, including income from donations and grants is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

When donors specify the donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

When donors specify the donations and grants are for particular restricted purposes, this income is included in income of restricted funds on entitlement to those funds.

Interest is recognised on receipt by the Charity.

3.4. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Where other costs,are attributbable to more than one activity, these are apportioned across cost categories on the basis of budget allocation, or time spent by staff on those activities

3.5. Intangible Fixed Assets and Amortisation - Other Intangible

Expenditure on website development costs are capitalised as an intangible assets where the project is expected to provide future economic benefits to the charity and the wider Voluntary and Community Sector (VCS), the charity has control over the asset, and the costs can be measured reliably.

Capitalised costs include technical development, coding, systems architecture, AI-enabled functionality, integrations, and platform enhancements.

Expenditure relating to research, planning, content creation, design concepts, and ongoing maintenance is expensed as incurred.

Capitalised development costs are amortised on a straight-line basis over their estimated useful economic life and charged at the following rate;

Other Intangibles 25% on cost

Costs are assessed annually for indicators of impairment

Page 9

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

3.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method, and is charged at the following rates;

Motor Vehicles 25% on cost Fixtures & Fittings 33.33% on cost Computer Equipment 33.33% on cost

3.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.8. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

3.9. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Pension costs are contributed to the rate of 3% of qualifying earnings of staff salaries

3.10. Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.

3.11. Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities.

Other Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charitable Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the services it must provide.

Liabilities falling due after one year represent funds held under a custodian arrangement and are seperate to MDCVS and any associated projects or services. They represent amounts due to third parties.

3.12. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further detail of the nature and purpose of each fund is included in the notes to the financial statements.

4. Income from Donations and Legacies

Other:
Gifts and Donations
The Oak Foundation
Recharged Costs
Membership		 Unrestricted
funds
£
1,281
19,750
2,759
2,140		 Restricted
funds
£
2,772
-
-
-		 2025
Total
funds
£
4,053
19,750
2,759
2,140
25,930 2,772 28,702

Page 10

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Other:
Gifts and Donations
The Oak Foundation
Recharged Costs
Membership
5.
Income from Charitable Activities
Grants and other funding income:
Grants
Other services Income:
Sundry Income
Training and Consultancy
Events Income
DBS Income
Grants and other funding income:
Grants
Other services Income:
Sundry Income
Training and Consultancy
Events Income
DBS Income		 Unrestricted
funds
£
172
20,750
500
10		 Restricted
funds
£
4,212
-
100
46		 2024
Total
funds
£
4,384
20,750
600
56
21,432 4,358 25,790
Unrestricted
funds
£
47,282
722
-
940
6,589		 Restricted
funds
£
312,264
2,014
-
31
-		 2025
Total
funds
£
359,546
2,736
-
971
6,589
55,533 314,309 369,842
Unrestricted
funds
£
55,573
2
3,300
-
7,012		 Restricted
funds
£
225,247
108
-
37
-		 2024
Total
funds
£
280,820
110
3,300
37
7,012
65,887 225,392 291,279

Page 11

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Grants, included above, are as follows:
2025
Unrestricted Restricted Total
funds funds funds
£ £ £
ECC-CVS Core funding - - -
ECC- Volunteer Centre - - -
ECC -Winter Warmth Grants - - -
ECC-Household Support fund - - -
ECC - Essex Shed Network - 30,000 30,000
ECC-Digital Triage Consultancy - - -
ECC-Multiply - - -
ECC -Other - 2,000 2,000
Maldon District Council- Multiply - - -
Maldon District Council 300 - 300
Maldon Livewell - - -
Community Gaming Initiative (CGI) -Essex Activate - - -
Community Gaming Initiative (CGI) - VVU - 20,090 20,090
Essex Youth Service- Gaming funding - 1,389 1,389
Centre Supporting Voluntary Action -Mens Health - 5,106 5,106
Essex community Foundation- Essex Shed Network - 3,422 3,422
Essex community Foundation - Suicide Prevention - - -
National Lottery Community Fund- ESN - - -
National Lottery Community Fund -Awards for all - - -
Essex Association of Local Councils - 8,118 8,118
Cadent Gas Limited -Centre for Warmth - 30,962 30,962
Active Essex- Green Prescribing - 7,618 7,618
Costa Community Grants - - -
Clarion Futures - 2,500 2,500
Good Things Foundation - 3,945 3,945
Community 360- Microgrant - 320 320
Southminster Shed - 1,430 1,430
ECC-Community Supermarket Maldon - 10,000 10,000
ECC-Community Supermarket Braintree - 16,626 16,626
ECC- Universal Standard Support Officer - 55,952 55,952
ECC-Community Connector - 12,500 12,500
Maldon District Council - Community Supermarket Maldon - 40,273 40,273
Maldon District Council - Community Gaming Initiative Rural England - 9,000 9,000
Maldon District Council - Dengie Petting Zoo - 975 975
Braintree District Council - Braintree Supermarket - 2,475 2,475
Essex Community Foundation- Core Funding 8,000 - 8,000
Essex Community Foundation -Ukrainian Refuge Support - 13,464 13,464
Essex Community Foundation - Community Gaming Initiative - 4,560 4,560
Essex Community Foundation - Community Container - 4,950 4,950
National Lottery Community Fund - Green Space Games - 1,863 1,863
Magnox 35,000 - 35,000
Multi Action Fraud - 5,000 5,000
PFCC for Essex -Suicide Prevention - 15,918 15,918
Grassroot VCS 2,345 - 2,345
Chelmsford CVS -Microgrant - 320 320
One Maldon - Slipper Upgrade 335 1,012 1,347
...CONTINUED

Page 12

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Hold Support
Other
ECC-CVS Core funding
ECC- Volunteer Centre
ECC -Winter Warmth Grants
ECC-Household Support fund
ECC - Essex Shed Network
ECC-Digital Triage Consultancy
ECC-Multiply
ECC -Other
Maldon District Council- Multiply
Maldon District Council
Maldon Livewell
Community Gaming Initiative (CGI) -Essex Activate
Community Gaming Initiative (CGI) - VVU
Essex Youth Service- Gaming funding
Centre Supporting Voluntary Action -Mens Health
Essex community Foundation- Essex Shed Network
Essex community Foundation - Suicide Prevention
National Lottery Community Fund- ESN
National Lottery Community Fund -Awards for all
Essex Association of Local Councils
Cadent Gas Limited -Centre for Warmth
Active Essex- Green Prescribing
Costa Community Grants
Clarion Futures
Good Things Foundation
Community 360- Microgrant
Southminster Shed
ECC-Community Supermarket Maldon
ECC-Community Supermarket Braintree
ECC- Universal Standard Support Officer
ECC-Community Connector
Maldon District Council - Community Supermarket Maldon
Maldon District Council - Community Gaming Initiative Rural England
Maldon District Council - Dengie Petting Zoo
Braintree District Council - Braintree Supermarket
Essex Community Foundation- Core Funding
Essex Community Foundation -Ukrainian Refuge Support
Essex Community Foundation - Community Gaming Initiative
Essex Community Foundation - Community Container
National Lottery Community Fund - Green Space Games
Magnox
Multi Action Fraud
PFCC for Essex -Suicide Prevention
Grassroot VCS		 1,268
34		 476
-		 1,744
34
359,546
2024
Total
funds
£
43,212
6,261
3,879
7,680
44,798
3,000
8,000
1,090
8,000
460
3,990
1,103
19,873
611
11,894
478
22,900
16,583
1,860
21,400
30,962
8,453
500
8,076
2,055
2,000
1,702
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
...CONTINUED
47,282 312,264
Unrestricted
funds
£
43,212
6,261
-
-
-
3,000
-
1,000
-
100
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
funds
£
-
-
3,879
7,680
44,798
-
8,000
90
8,000
360
3,990
1,103
19,873
611
11,894
478
22,900
16,583
1,860
21,400
30,962
8,453
500
8,076
2,055
-
1,702
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Page 13

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Chelmsford CVS -Microgrant
One Maldon - Slipper Upgrade
Hold Support
Other
6.
Investment Income
Bank interest receivable
7.
Net Income/(Expenditure)
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
8.
Analysis of Expenditure
Charitable Activities
Charitable Activities		 -
-
-
-		 -
-
-
-		 -
-
-
-
55,573 225,247 280,820
Activities
undertaken
directly
£
250,393		 2025
Unrestricted
funds
£
9,356		 2024
Unrestricted
funds
£
5,757
2025
£
12,722		 2024
£
9,870
Support costs
£
72,205		 2025
Total
£
322,598
Activities
undertaken
directly
£
251,632		 Support costs
£
66,526		 2024
Total
£
318,158

Page 14

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Costs in Furtherance of Charitable activities
Note
Salaries
10
Community Gaming Initiative (CGI) - Project costs
Maldon Harbour costs
Community Supermarket Costs
Other Project costs
Community Container
Green Space Games
Winter Warmth
Microgrants
Fundholder expense
Support Costs
Events
DBS Checks
Rent and Service Charges
Telephone and Internet
Office expenses
Insurance
Room Hire
Promotion
Training
Travel
Sundry expenses
IT Support and Software
Subscriptions
Depreciation
12
Bank Charges
Governance Costs
Independent Examiners fee
9
Other legal and professional		 Unrestricted
£
58,525
-
-
-
1,518
-
-
-
-
-		 Restricted
£
2025 -Total
Funds
£
159,748
218,273
2,312
2,312
658
658
4,836
4,836
6,519
8,037
5,425
5,425
2,362
2,362
2,100
2.100
6,390
6,390
-
-
60,043 190,350
250,393
£
-
4,367
(752)
5,363
528
(8)
201
373
374
207
-
1,483
547
3,728
327		 £
£
258
258
-
4,367
3,110
2,358
3,030
8,393
2,435
2,964
4,875
4,867
2,320
2,522
4,800
5,173
3,130
3,504
3,640
3,847
345
345
9,721
11,204
-
547
8,994
12,722
12
339
16,740 46,670
63,410
£
900
5,596		 £
£
-
900
2,299
7,895
6,496 2,299
8,795
83,279 239,319
322,598

...CONTINUED

Page 15

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Costs in Furtherance of Charitable activities
Note
Salaries
10
Power of Gaming project costs
Maldon Harbour costs
Other project costs
Community container
Southminster Shed Project costs
Winter Warmth
Microgrants
Support Costs
Events
DBS Checks
Rent and Service Charges
Telephone and Internet
Office expenses
Insurance
Room Hire
Promotion
Training
Travel
Sundry expenses
IT Support and Software
Subscriptions
Depreciation
12
Bank Charges
Governance Costs
Independent Examiners fee
9
Other legal and professional		 Unrestricted
£
71,516
-
23
2
-
-
-
-
71,541
£
229
4,578
(191)
2,271
1,198
326
209
125
1,038
613
71
1,212
288
4,563
352
16,882
£
900
4,830
5,730
94,153		 Restricted
£
2024 -Total Funds
£
155,849
227,365
2,728
2,728
1,540
1,563
4,584
4,586
4,811
4,811
2,791
2,791
7,459
7,459
329
329
180,091
251,632
£
£
994
1,223
-
4,578
3,941
3,750
4,146
6,417
2,072
3,270
1,363
1,689
1,260
1,469
5,328
5,453
4,795
5,833
3,173
3,786
235
306
4,330
5,542
-
288
5,307
9,870
-
352
36,944
53,826
£
£
-
900
6,970
11,800
6,970
12,700
224,005
318,158
  1. Independent Examiner's Remuneration

During the period , the fees payable to the charity's independent examiner were analysed as follows;

Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services		 2025
£
900
-
-
2,378
3,278		 2024
£
900
-
-
2,028
2,928

Page 16

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

10. Staff Costs

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2025
£
206,795
8,011
3,467
218,273		 2024
£
214,028
9,534
3,803
227,365

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

11. Average Number of Employees

Average number of employees during the year was: 16 (2024: 14)

  1. Intangible Assets
Cost
As at 1 April 2024
Additions
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024		 Other
£
-
19,380
19,380
19,380
-

The intangible asset represents the development of the Universal Standard Support Offer (USSO), a multi-layer, AI-enabled digital platform developed by the charity with support from partner organisations and professional digital developers.

  1. Tangible Assets
Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
Disposals
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024		 Motor Vehicles
£
-
19,300
-		 Fixtures &
Fittings
£
16,281
1,430
(7,243)		 Computer
Equipment
£
27,305
881
-		 Total
£
43,586
21,611
(7,243)
19,300 10,468 28,186 57,954
-
3,148
-		 9,875
4,443
(4,447)		 20,875
5,131
-		 30,750
12,722
(4,447)
3,148 9,871 26,006 39,025
16,152 597 2,180 18,929
- 6,406 6,430 12,836

Page 17

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

14. Debtors

Due within one year
Trade debtors
Other debtors
15.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors
Accruals
Deferred Income
Deferred income is detailed further in note 16
16.
Creditors: Amounts Falling Due After More Than One Year
Held Funds		 2025
£
15,788
3,853
19,641
2025
£
8,777
156
1,050
153,005
162,988
2025
£
25,121		 2024
£
7,742
1,000
8,742
2024
£
2,235
-
1,048
69,431
72,714
2024
£
39,477

Held funds are funds held for groups under a custodial arrangement that are seperate to MDCVS and any associated projects or services. MDCVS has no decision making authority on the application of funds held and purely are acting as an intermediary for the groups concerned.

These funds are therefore reflected as third party liabilities to reflect the underlying nature of these funds

17. Deferred Income

Included in creditors -amounts falling due within one year (note 14) are grants received in advance of entitlement. Any income received in respect of future financial periods is deferred to the balance sheet and released in future periods as entitlement to the income is attained and benefits of the funding are utilised.

Deferred income movements in the year were as follows:

Balance at the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of the period		 2025
£
69,431
153,005
(69,431)		 2024
£
78,896
69,431
(78,896)
153,005 69,431

18. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,467 (2024: £3,803).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

Page 18

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

19.
Movement in Funds
Unrestricted funds
General:
General fund
Designated:
Provision for Redundancies
Provision for dilapidations
Provision for future rent
Provision for European Social fund clawback
Total unrestricted funds
Restricted funds
Activate Essex-ECC
Community Gaming Initiative (CGI)-COMF
Community Gaming Initiative (CGI) -Essex Activate
Community Gaming Initiative (CGI) -VVU
Community Gaming Initiative (CGI) -Other
Southminster Shed
ECF-Essex Shed Network
ECC- Essex Shed Network
ECF-Suicide Prevention
Community container funds- MDC
Maldon Harbour
Digital Inclusion
MDC - Wellbeing
NHS Mid and South Essex -Hospital discharge
West Essex Mind- Essex Alliance
Good Things Foundation - Digital inclusion
ECC Winter Warmth
MDC- Community Supermarket
Mid Essex
Cadent Gas Limited -Centre for warmth
Maldon Livewell
Community Gaming Initiative (CGI)- Rural England
National Lottery- Green Space Games
Essex Police -Multi Action Against Fraud
ECF-Ukrainian Refugee Support
ECC-Universal Standard Support Officer
ECC -Community Connector
Essex Police-Suicide Prevention		 As at 1 April
2024
£
133,459
26,897
3,500
5,000
7,250		 Income
£
90,819
-
-
-
-		 Expenditure
£
(83,280)
-
-
-
-		 Transfers
£
(3,457)
3,447
-
-
-		 As at 31 March
2025
£
137,541
30,344
3,500
5,000
7,250
46,094
183,635
2,463
-
-
2,849
658
-
5,555
12,767
641
6,005
2,051
-
28
6,156
49
-
1,528
24,283
-
9,459
761
5,920
(2,337)
3,337
8,062
40,882
7,869
10,729
...CONTINUED
42,647 - - 3,447
176,106 90,819 (83,280) (10)
2,464
646
163
6,816
575
5,621
4,800
23,453
3,545
10,000
868
6,532
388
2,812
439
944
1,456
360
5,890
8,167
82
-
-
-
-
-
-
-		 321
-
-
20,121
8,069
1,710
3,422
30,100
2,102
4,950
2,392
2,500
-
8,118
-
3,945
-
52,643
10,940
30,962
975
9,000
1,863
5,000
13,464
55,952
12,500
15,918		 (322)
(646)
(221)
(24,030)
(7,986)
(7,341)
(2,667)
(40,786)
(5,006)
(8,945)
(1,209)
(9,032)
(360)
(4,774)
(390)
(4,889)
72
(28,720)
(16,830)
(29,670)
(296)
(3,080)
(4,200)
(1,663)
(5,402)
(15,070)
(4,631)
(5,189)		 -
-
58
(58)
-
10
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Page 19

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

One Maldon
ECC -Community Supermarket Braintree
Total restricted funds
Total funds
Unrestricted funds
General:
General fund
Designated:
Provision for Redundancies
Provision for dilapidations
Provision for future rent
Provision for European Social fund clawback
Total unrestricted funds
Restricted funds
Activate Essex-ECC
Community Gaming Initiative (CGI)-COMF
Community Gaming Initiative (CGI) -Essex Activate
Community Gaming Initiative (CGI) -VVU
Community Gaming Initiative (CGI) -Other
Southminster Shed
National Lottery Community Fund - ESN
ECF-Essex Shed Network
ECC- Essex Shed Network
ECF-Suicide Prevention
Community container funds- MDC
Magnox
Active Maldon
Maldon Harbour
Digital Inclusion
MDC - Wellbeing
NHS Mid and South Essex -Hospital discharge
West Essex Mind- Essex Alliance
Good Things Foundation - Digital inclusion
ECC Winter Warmth
MDC- Community Supermarket
Mid Essex
Coronation
Cadent Gas Limited -Centre for warmth
Maldon Livewell		 -
-		 1,012
19,102		 (1,012)
(5,023)		 -
-		 -
14,079
163,794
347,429
As at 31 March
2024
£
133,459
26,897
3,500
5,000
7,250
42,647
176,106
2,464
646
163
6,816
575
5,621
-
4,800
23,453
3,545
10,000
-
-
868
6,532
388
2,812
439
944
1,456
360
5,890
-
8,167
82
...CONTINUED
86,021 317,081 (239,318) 10
262,127 407,900 (322,598) -
As at 1 April
2023
£
136,700
24,733
3,500
5,000
7,250		 Income
£
93,076
-
-
-
-		 Expenditure
£
(94,153)
-
-
-
-		 Transfers
£
(2,164)
2,164
-
-
-
40,483 - - 2,164
177,183 93,076 (94,153) -
10,941
1,351
(432)
1,975
5,515
3,865
255
5,057
202
-
9,391
3,859
244
1,381
8,593
19,436
748
2,939
800
2,585
-
-
-
2,592
(1,021)		 -
-
1,103
20,022
2,219
4,874
16,583
478
44,798
27,798
-
-
-
1,102
8,076
-
21,400
61
2,055
11,559
360
15,450
1,860
30,962
2,990		 (8,477)
(705)
(508)
(15,181)
(7,159)
(3,118)
(16,888)
(735)
(21,497)
(24,253)
(2,002)
(3,859)
(244)
(1,615)
(10,137)
(19,048)
(19,336)
(2,561)
(1,911)
(10,077)
-
(9,560)
(1,860)
(25,387)
(1,887)		 -
-
-
-
-
-
50
-
(50)
-
2,611
-
-
-
-
-
-
-
-
(2,611)
-
-
-
-
-

Page 20

MALDON & DISTRICT COMMUNITY VOLUNTARY SERVICE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

ECC and MDC -Multiiply
Total restricted funds
Total funds		 - 16,000 (16,000) - -
80,276 229,750 (224,005) - 86,021
257,459 322,826 (318,158) - 262,127

Transfers relate to internal transfers from specific project funds to unrestricted core funds for general charitable use following approval from the relevant funding provider.

20. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

  1. Related Party Disclosures

The charity is controlled by the Board of Trustees.

No Trustee/Director received remuneration from the charity.

Mileage expenses totalling £nil ( 2023: £nil) have been paid to the Trustees during the year.

22. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 21