2023-03-31-accounts - Community360

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

			Page
Legal and administrative		information
Report ofthe Trustees			2-16
Independent auditor's	report		11-15
Statement offinancial	activities		16
Balance sheet			17
Cash flow statement			18
Notes forming part of	the	financial statements	19-28

The trustees	have a risk management strategy which is owned by them and is now an agenda item on	have a risk management strategy which is owned by them and is now an agenda item on
each board meeting. The Risk Register is reviewed by the Executive Leadership Team on a		regular weekly
basta.
Ptttg for~fu	u~r~rlod
Our plans for the future are to continue to strive to achieve the above, and develop further in		the following
areas;
	Work with partners through ONE Colchester and the Dementia Action Alliance,	to raise awareness	of
	Dementia in our local community.
	Continue to develop, support and facilitate the voluntary sector network forums,	ensuring topics
	remain ofrelevance and interest to voluntary and community organisations, including bespoke
	tiaiiiing.
	Continue to support effective voluntary and community sector representation, and act as their voice.
	Continue to support effective consultation with the voluntary and community seder, and liaise
	between voluntary and community organisations and public sector agencies.
	Seek funding to develop further our community links and lead partnerships including North East
	Essex Alliance, Mid Essex Alliance ONE Colchester and multiple strategic representations. Also align
	and integrate approaches across Colchester and Braintree.
	Renew our community asset map in both North East and Mid Essex and embedding an Asset Based
	Community Development (ABCD) approach into our relationships with partners,	building on our
	experience in this area.
	Explore the best practice ofplace based action and share innovations and outcomes with colleagues
	at a national, regional and local level for best effect in Essex —including hosting	a KTP Associate
	Continue and develop further collaborative parlnerships with our Primary Care	Networks and
	Secondary Care hospitals.
	Continue to operate One Colchester Hub and generate more income from the facility.
	Continue to promote Shopmobility at Winsley's House and beyond.
	Develop and maintain more cohesive partnerships, working between the Statutory and Voluntary
	Sector through the ONE Colchester Strategic Partnership, Children Partnership	Board, Older
	People's Forum, Clinical Commissioning Group, and any other voluntary action	our membership
	idenfrges.

			Notes	Unrestricted	Restricted	Total	Total
				funds	funds	2023	2022
				6		6
Income from:
Donations and legacies			4	1,880,504	1,262,083	3,142,587	3,009,128
Charitable activities			5	282,568	816,612	1,099,180	633,301
Investments			6	4,538	544	5,082	18
Total income				2,167,610	2,079,239	4,246,849	3,642,447
Expenditure on:
Fundraising Expenditure
Charitable activities				2,088,615	2,066,583	4,155,198	3,344,308
Total expenditure				2,088,615	2,066,583	4,155,198	3,344,308
Net income/(expenditure)				78,995	12,656	91,651	298,139
Transfers between funds			14/16/16	(14,1I1)	14,111
Net movement in funds before			other	64,884	26,767	91,651	298,139
gains and losses
Gain/(loss) on revaluation		of	9
fixed assets
Net movement in funds				64,884	26,767	91,651	298,139
Reconciliation offunds:
Fund balances brought	forward			1,188,745	438,687	1,627,432	1,329,293
Fund balances carried	forward		14/16/16	1,253,629	466,454	1,719,083	1,627,432

			Notes	Tots I	Total
				2023	2022
				6	6
Fixed assets
Tangible assets				645,362	612,183
Current assets
Debtors			10	1,004,249	150,853
Stock				20,020	17,447
Cash at bank and in hand				2,692,615	3,595,094
				3,716,883	3,763,394
Creditors: amounts		falling due within one year
Creditors and accruals				157,820	76,579
Deferred income				2,485,344	2,671,566
				2,643,164	2,748,145
Net current assets				1,073,720	1,015,249
Net assets				1,719,082	1,627,432
Capital and reserves
Unmstricted capital	reserves		14/15/16	579,599	579,599
Restricted capital reserves			14/15/16	65,763	32,584
Unrestricted revenue		reserves	14/15/1 6	674,030	609,146
Restricted revenue	reserves		14/15/1 6	399,691	406,103
Total charity funds				1,719,083	1,627,432

				Notes	Total	Total
					2023	2022
					5	6
Cash flows from operating activities:
Net cash provided by / (used in) operating		activities		12	(862,060)	2,425,875
Cash flows from investing activities:
Dividends, interest and rents from investments					5,082	18
Purchase ofproperty, plant and equipment	(excluding		revaluation)		(47,000)
Proceeds from the sale of property, plant and		equipment			1,500	1,789
Net cash provided by / (used in) investing		activities			(40,418)	1,807
Change in cash and cash equivalents in the	reporting		period		(902,478)	2,427,682
Cash and cash equivalents brought forward					3,595,094	1,167,412
Cash and cash equivalents carried forward					2,892,516	3,595,094

4	Income from donations	Income from donations	Income from donations	and legacies	and legacies	Unrestricted	Unrestricted	Restricted	Total			Total
							funds	funds	2023			2022
							8	6				6
	Grants from	government		and public bodies			1,875,959	1,261,227	3,137,186		2,992,245
	Donations						4,545	856	5,401			4,165
	Furlough											12,718
							1,880,504	1,262,083	3,142,587		3,009,128
	Income from	government		grants	comprises	performance		related grants made	by local authorities		to	fund
	our work in supporting		chadtable		organisations		in Essex	and for the provision	of community	transport
	senrlces.
	Comparative	for 2022				Unrestricted		Restricted	Total
							funds	fundsf	2022f
	Grants from government			and public bodies			2,295,457	696,788	2,992,245
	Donations						1,963	2,202	4,165
	Furlough						12,718		12,718
							2,310,138	698,990	3,009,128
5	Income from charitable			activities
						Unrestricted		Restricted	Total			Total
							funds	funds	2023			2022
							8	5	5			5
	Rents						76,673		76,673			13,288
	Services supplied:
	C360						205,895		205,895			146,329
	Transport							816,612	816,612			473,684
							282,568	816,612	1,099,180			633,301
	Comparative	for 2022				Unrestricted		Restricted	Total
							funds	funds	2022
							8	6	5
	Rents						13,288		13,288
	Services supplied:
	C360						146,329		146,329
	Transport							473,684	473,684
							159,617	473,684	633,301
6	Income from investments					Unrestricted		Restricted	Total			Total
							funds	funds	2023			2022
							6	6	6			6
	Interest received						4,538	544	5,082			18
	Comparative	for 2022				Unrestricted		Restricted	Total
							funds	funds	2022
							6	8	6
	Interest received						10	8	18

Total resources expended		Unrestricted	Restrleted
		CCVB	Transport	Other Funds	Total 2023	Total 2022
				5	5	5
costs directly allocated fo	sctivldem
Wages and Mlaries		1,629,506			2,326,071	1,770,320
Consultancy		28,755			28,755	23,867
Minibus and carexpenses			236,247		236,247	165,774
Volunteer expenses		21,639	4,485		26,124	13,357
Project Costs		7,447	338,271	633,701	979,419	946,245
Cafe Costs		100,540			100,540	75,299
David Response
		1,787 888	1 275567	633701	3,697156	2994861
Support coslsi
Equipment repairs and maintenance		51,871	19,335		71,206	142,137
Rent, rates and water		23,810	19,100		42,910	27,762
Insurance		11,562	578		12,140	9,466
Premises expenses		86,732	60,826		147,558	45,321
Pdinting, postage, stationery	end phone	24,053	9,342		33,395	27,819
Training and development		10,262	1,991		12,253	6,222
Travel snd subsistence		14,789	2,188		16,977	199
Miscegsneous		4,766	777		5,543	5,474
Depreciation			11,709		11,709	9,643
Subsmptions and publications		11,318	1,919		13,237	7,607
Heal, light and power		9,702	3,790		13,492	5,346
Trsiners and venues		3,457			3,457	11,003
Quater Assurance		400	185		584	585
Bank Charges		2,341	403		2,743	2,052
Media and marketing		41,568	5,437		47,005	31,726
Disposal offixed asset			613		613	4750
		296632	138192		434824	337111
Bovemance costs:
Audit Fees			10,000		10,000	7,250
Professional fees		4095	9123		13218	5086
		4095	19123		23218	12336
		2,088,816	1,432,882	633,701	4,15!i,198	3,344,308

Staff costs and emoluments	Staff costs and emoluments		Total	Total
			2023	2022
The average number	ofemployees	by head count paid monthly		74
during the period was
The aggregate staff	costs for the period were:		Total	Total
			2023	2022
			6	8
Wages and salaries			2,020,131	1,541,906
Social security costs			180,063	127,557
Defined contribution	pension costs		125,876	100,857
			2,326,070	1,770,320

	One employee	earned	between	560,000	and F70,000 per annum.	and F70,000 per annum.	and F70,000 per annum.
	None ofthe Trustees (or any person connected					with them)	were	paid or	reimbursed	for expenses		during
	the year.
9	Tangible fixed	assets					Freehold property		ISotor vehicles			2023
	Cost/Valuation
	As at 31 March	2022						579,599		159,653		739,252
	Additions									47,000		47,000
	Revaluation
	Disposal									(31,229)		(31,229)
	As at 31 March	2023						579,599		175,424		755,023
	Depreciation
	As at 31 March	2022								127,068		127,068
	Charge for the year									11,709		11,709
	On disposals									(29,116)		(29,116)
	As at 31 March	2023								109,661		109,661
	Net book value
	As at 31 March	2023						579,599		85,763		645,362
	As at 31 March	2022					579,599			32,584		612,183
	The latest revaluation		ofthe properly was		carried	out by James Aldndge			Chartered	Surveyors	in	May 2019.
	The historical cost ofthe freehold			property	is 2200,000.
10	Debtors									Total		Total
										2023		2022
	Trade debtors									773,483		133,472
	Other debtors									206,341
	Prepayments									15,840		14,322
	Accrued income									8,585
	VAT											3,059
									1,004,249			150,853

Creditors: amounts falling due within one year	Creditors: amounts falling due within one year	Creditors: amounts falling due within one year		Total	Total
				2023	2022
				8	6
Trade creditors				47,185	23,173
Accruals				42,123	41,173
Deferred income				2,485,344	2,671,556
Other creditors				8,252
Taxation and social security				60,260	12,233
				2,643,164	2,748,148
Deferred income	analysis	I/nmstricted	Restricted	Total	Total
		funds	funds	2023	2022
		6		6	6
Balance at I April	2022	2,305,642	365,924	2,671,566	1,015,594
Amount released	to income	(2,305,642)	(365,924)	(2,671,566)	(1,015,594)
Amount deferred	in the year	1,017,665	1,467,679	2,485,344	2,671,566
Balance at 31 March 2023		1,017,668	tr467,679	2,485,344	2,671,566

Reconcgiati	on ofnet	movement	in funds	to net cash flow fro	m operating activities
					Total	Total
					2023	2022
					6	6
Net movement in funds for the reporting				period
(as per the	statement	offinancial	activities)		91,651	298,139
Adjusfments	for:
Depredation	charges				11,709	11,215
(Gain) / loss	on sale offixed assets				613	4,750
Dividends, interest and rent from investments					(5,082)	(18)
(Increase) /	decrease	in debtors			(853,396)	449,192
Increase / (decrease)		in creditors			(104,982)	1,872,075
(Increase) /	decrease	in stock			(2,573)	(9,478)
Net cash provided by/(used In)			operating	activities	(862,060)	2,425,876

At the year-end, the charitable company had total commitm leases as set out below:	ents under non-cancellable op	erating
	Total	Total
	2023	2022
	8	8
Not later than 1 year	90,208	88,359
Later than 1 and not later than 5years	30,606	96,758
	120,814	185,117

Reserves			Balance at 1 Aprg 2022	Surplus or (deficit)	Transfers	Total surplus and transfer	Balance at 31 March 2023
Unrestricted funds
Accumulated surplus/deficit			568,646	78,995	(14,111)	64,884	633,530
Personnel fund			25,000				25,000
Equipment fund			15,500				15,500
			609,146	78,995	(14,111)	64,884	674,030
Property fund			200,000				200,000
Property revaluation		reserve	379,599				379,599
Total unrestricted		funds	1,188,745	78,995	(14,111)	64,884	1,253,629
Restricted funds
C360 Projects
Bursary Pots				(49,111)	49,111
Other Projects			189,103	61,767	(68,179)	(6,412)	182,691
Capital reserve			32,584		33,179	33,179	65,763
Personnelfund			10,000				10,000
Minibus fund			200,000				200,000
Equipment fund			7,000				7,000
Total restricted	funds		438,887	12,666	14,111	26,767	465r454
Total funds			~1627432	~at 651		at 651	1 7 la 063

Unrestricted funds	Balance at 1 April 2022 6	Incoming resources 6	Outgoing resources 6	Transfers 8	Balance at 31 March 2023f
Accumulated surplus	543,646	2,167,611	(2,088,615)	(14,111)	608,531
Personnelfund	40,000				40,000
Property fund	200,000				200,000
Revaluation reserve	379,599				379,599
Equipment fund	25,500				25,500
	1,188,745	2,167,611	(2,088,815)	(14,111)	1,253,630

			Balance at 1 April 2022	Incoming resources	Outgoing resources	Transfers	Balance at 31 INarch 2023
							6
	Bursary Pots			584,590	(633,701)	49,111
	C360 Projects		438,687	1,494,649	(1,432,882)	(35,000)	465,454
			438,687	2,079,239	(2,066,583)	14,111	465,454
17	Analysis ofnet assets between		funds	Unrestricted	Restricted	Total	Total
				funds	funds	2023	2022
						6
	Tangible fixed assets			579,599	65,763	645,362	612,183
	Cash at bank and	in hand		1,058,374	1,634,241	2,692,615	3,595,094
	Other current assets			732,174	292,094	1,024,268	168,300
	Creditors: amounts	due within one year		(1,116,520)	(1,526,644)	(2,643,164)	(2,748,145)
				1,253,628	465,454	1,719,082	1,627,432

	The amounts invoiced during	the year	the year	were as follows:	were as follows:
							Total	Total
							2023	2022
	Godden and Rudling Building	Services					65,571	34,985
	Gordon Rudling						39,389	28,462
							104,960	63,447
	For Godden and Rudling Building Services there				were no amounts	outstanding	at the balance	sheet date
	(2022: Nit).
	During the year the Charity loaned		the	CEO Tracy Rudling a total		sum of	206,341
	Within the year Tracy Rudling	paid	interest from		Sept to March		3,500
	Balance ofthe loan at March	2023					206,341
19	Key Management Personnel
	During the year total remuneration		of6367,237 (2022:6355,817)			was paid to	key management	personnel
	The remuneration ofkey management			personnel	is decided upon	and authorised by the trustees.