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2021-03-31-accounts

CRAWLEY COMMUNITY ACTION LTD Charity registration No. 1094699 Company registration No. 04488714

CRAWLEY COMMUNITY ACTION LTD A company limited by guarantee

Trustees’ Report and Accounts For the year ended 31 March 2021

Crawley Community Action Ltd

Reference and Administrative Information

Name of the charity Trustees

Crawley Community Action

Sue Bloom (Chair) (Appointed 02/10/2013) Ashwin Soni (Finance Director) (Appointed 10/10/2019) Jeremy Yeats-Edwards (Vice-Chair) (Appointed 05/10/2009) Paul Castle (Company Secretary) (Appointed 03/10/2011) Chris Cheshire DL (Appointed 17/09/2004) Dr Iyadh Daoud (Appointed 19/09/2003) Vivienne Gray (Appointed 02/10/2013) Marilyn Le Feuvre (Appointed 10/10/2018) David Murphy (Appointed 17/07/2002) Brian Eastman (Resigned 09/12/2020) Desmond Broadbridge (Resigned 09/12/2020) Peter Mansfield-Clark (co-opted) Darren McDonald (co-opted)

Charity registration number 1094699 Company registration number 04488714 Chief Executive Daran Bennett (Interim) Company Secretary Paul Castle Principal office and Registered office The Orchard 1-2 Gleneagles Court Brighton Road Crawley, West Sussex RH10 6AD Telephone: 01293 657000 e-mail: info@crawleycommunityaction.org website: www.crawleycommunityaction.org Independent Examiner Darren Harding ACA FCCA DChA Richard Place Dobson Services Limited Chartered Accountants 1-7 Station Road Crawley, West Sussex RH10 1HT Bankers Royal Bank of Scotland plc Drummond House (F) Branch, Customer Service Centre, Drummond House, 1 Redheughs Avenue, Edinburgh, EH12 9JN

Crawley Community Action

Contents

1. Trustees’ report 1 - 12
2. Independent examiner’s report 13
3. Statement of financial activities 14 - 15
4. Balance sheet 16
5. Notes to the financial statements 17 - 35

Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) For the year ended 31 March 2021

The trustees present their report and accounts for the year ended 31 March 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable company’s Memorandum and Articles of Association, applicable law and the requirements of 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 (FRS102) (effective 1 January 2019) – the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006, and the Charities Act 2011.

After obtaining the approval of the Charity Commission, the business, assets and funds of the charity, Crawley Council for Voluntary Service registered with the Charity Commission (number 227757), were transferred to a company limited by guarantee with the same name. The charitable company was incorporated on 17 July 2002 with registered number 4488714, and was registered on 21 November 2002 with Charity Commission number 1094699.

Following the Special Resolution passed at the Annual General Meeting held on 1 October 2010, the name of the charity (and the charitable company) was changed from Crawley Council for Voluntary Service to Crawley Community & Voluntary Service. The certificate of incorporation on change of name was registered at Companies House by the Registrar of Companies for England and Wales on 10 December 2010. The name change has also been registered with the Charity Commission.

Following the Special Resolution passed at the Annual General Meeting held on 9 December 2020, the name of the charity (and the charitable company) was changed from Crawley Community & Voluntary Service to Crawley Community Action Ltd. The certificate of incorporation on change of name was registered at Companies House by the Registrar of Companies for England and Wales on 23 February 2021. The name change has also been registered with the Charity Commission.

Objectives and Activities of the charity

At the Special General Meeting held on 9 March 2015, the members adopted a new governing document in the form of a new Memorandum and Articles of Association. The new Memorandum and Articles of Association is based on a National Association for Voluntary and Community Action (NAVCA) model document, approved by the Charity Commission.

Under the new Memorandum and Articles of Association, the objects of the charity Crawley Community & Voluntary Service are:

Crawley Community Action Ltd

Report and Accounts 2021

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) For the year ended 31 March 2021

The new governing document re-defined membership to include all charities, voluntary organisations and social enterprises accessing any support or service provided by Crawley Community & Voluntary Service, enabling them to have a say in the management and running of the organisation as a member. From April 2015 membership does not require payment of a subscription, and annual membership is by application form.

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Report and Accounts 2021

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

For the year ended 31 March 2021

Public Benefit Statement

The requirements for reporting public benefit in an annual report are that the report will contain;

The guidance sets out two key principles which need to be met in order to show that an organisation’s aims are for the public benefit;

The trustees refer to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing the aims and objectives of, and in planning, activities. The trustees endorse these key principles of public benefit, and reflect them into the aims and objectives of the activities they have set. Crawley Community Action typically delivers on these objectives through delivering on the National Association for Voluntary and Community Action (NAVCA) standards.

The nature of the activities carried out by Crawley Community Action are detailed in the narrative of Achievements and Performance in the year in the Trustees’ Report, and in other literature and newspaper articles, and on Facebook, Twitter and the website. By means of these narratives and publicity, the trustees show that the activities undertaken by Crawley Community Action to further its charitable activities are, and are duly reported as being, for the public benefit.

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Report and Accounts 2021

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

For the year ended 31 March 2021

Achievements and Performance in the year

Supporting the Community and Voluntary Sector

Key achievements

Group support overview

A total of 85 organisations have been provided with in-depth advice, support and guidance, including 11 new initiatives, resulting in 187 positive interventions which fall into three main categories of capacity and capability building as summarised below:

Building financial resilience

Building financial resilience
Nature of support Number of
requests
Review of draft funding bid 14
Help to write a funding bid 6
Support to develop a funding plan 9
Identifying potential funding sources 29
Implementing robust financial systems 3
Total 61

Improving governance and internal systems

Nature of support Number of
requests
Constitution/governing document advice 18
Changing legal structure 6
Trustee/Director roles and responsibilities 6
Insurance 14
Banking issues 4
Policy development 16
Governance health check/fit for funding 3
Brokering links with professional services 11
Total 78

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Crawley Community Action Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

For the year ended 31 March 2021

Enabling new and established organisations to grow and develop

Nature of support Number of
requests
Essential start-up advice and guidance 11
Developing business/project plans 8
Creating positive partnership opportunities 18
Website/publicity 3
Premises issues 9
Total 48

Group Support

A total of 31 voluntary groups and social enterprises accessed the service during the period January to 31[st] March 2021. We have also been supporting three new initiatives during this period: The following just a few examples of groups who have received in-depth advice and development support:

Christians Against Poverty (CAP): Support with developing a fundraising strategy, building links with the local business community and Crawley Social Prescribing.

Crawley Audio News: Advice with fundraising to cover financial losses caused by the pandemic. Following a successful application to Longley Trust CCA brokered a connection with Crawley LGBT+ for them to sub-let one of the rooms at T\he Orchard.

Crawley Film Initiative CIC: Support with developing a business plan.

Crawley LGBT+: Advice on fundraising for Crawley Pride 2021, ongoing project planning and brokering links with Crawley College, schools and CCYS.

Crawley Self-Defence Centre CIC: Supporting joint-working opportunities with Streetlight UK and Safe in Sussex to create pilot self-defence sessions for vulnerable women.

Crawley Museum: Support with undertaking a trustee skills audit and brokering links with Richard Place Dobson Foundation to assist with identified gaps in knowledge such as risk management and improving links with business community.

Uganda Crawley Community Association: Support with addressing health inequalities, strengthening links with CBC, CAB, Crawley Wellbeing and local food poverty initiatives. Guidance also provided on process to register as a CIO and writing charitable objects.

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) For the year ended 31 March 2021

Some examples:

The support provided to us by CCA, has not only helped us as an organisation in terms of our own delivery, but it has helped us to gain a greater understanding of the communities we support within Crawley. I have been involved in several key forums and steering groups…During the pandemic, CCA have proven to be a crucial contact point and facilitator for organisations to come together to support each other and share information, which has crucially supported the public…

Crawley Town Community Foundation

Thank you CCA for always being there with your advice, regular information and for all the encouragement in developing our important services for the most vulnerable and marginalised in Crawley.

Crawley Self-Defence CIC

Crawley Volunteer Centre

In March 2020 we adopted a new online platform for the Crawley Volunteer Centre. We are now using the same integrated platform across the organisation. Our volunteering data is provided from the date of implementation of the new system but going forward can be captured and reported upon as required. In November 2020 we employed a new Community Groups and Volunteering Manager to increase the support we are giving to voluntary organisations and people looking to volunteer with them. From March to December 2020, we approved 354 volunteers and placed 54 volunteers via the database and approximately 100 in total including group volunteering opportunities.

We supported the roll out of the Covid-19 vaccination programme by sourcing local volunteers for surgery level and county level vaccination centres. As part of this process, we also provided advice and guidance about volunteering best practice. We have also represented the sector on the Crawley Targeted Vaccination Group and have advocated for targeted work to address the uptake of the programme across Crawley’s diverse communities.

As in so many other ways, 2020 was a challenging year for volunteering in the town. Many organisations who work with volunteers experienced significant disruption because of the pandemic and the lockdowns that have taken place. We have provided updates on government guidance to support organisations working with volunteers. We completed some informal research with local voluntary and community organisations, many of whom had paused volunteer recruitment due to the pandemic. Of 41 organisations who responded nearly half told us they hoped to start recruiting volunteers when restrictions caused by the pandemic were eased. We are in the process of completing a more formal piece of information gathering into the needs of local groups in respect of volunteers and volunteering support.

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) For the year ended 31 March 2021

Partnerships

We have been part of the Putting Communities First programme, offering a training workshop to potential applicants and being part of the committee allocating grants. We have also been available for ongoing or further developmental support to applicants.

We are part of the VCS Emergencies Partnership, acting as both a liaison lead and local infrastructure organisation. This work has been part of a regional and national process to map community needs and allocate resources as required.

We are part of a project researching the implementation out of the NHS Volunteer Responders Programme locally. CCA is providing Project Management Capacity support for this work that is funded by Sussex Health Care Partnership. (It is a task and finish piece of work however discussion with ESCC Paul Rideout suggests there may well be follow on work). This research will be used to inform an extension or redevelopment of the service.

We are part of the Crawley Borough Council Crawley Economic Recovery Taskforce (CERT) Group and Town Deal Board, where we represent the needs and views of the local voluntary and community sector. We have also maintained our presence on the Crawley Safer Partnership group.

We have maintained our presence on the Safer Crawley Partnership which has provided robust representation of relevant local group activity addressing issues of domestic violence, hate crime and diversionary youth activities.

Social Prescribing

Social Prescribing works hand in hand with the NHS in Crawley to improve health and wellbeing by connecting patients to community support and activities. Social prescribing is a means of enabling GPs and their other health and care professionals in their practices to refer people to a range of local, non-clinical services to support individuals to take greater control of their own health. Documented case studies demonstrate the life-changing impact of Prescription Plus on the lives of many of our clients in the town. Social Prescribing was pioneered in Crawley by CCA and the original Prescription Plus project was extended in 2020 to include all 12 medical practices in the town.

As at March 2021 total referrals were 375 with loneliness and social isolation being the principal reasons for the referrals.

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

For the year ended 31 March 2021

Some case study examples:

Example 1

Initial referral September 2020:

Results January 2021: This client now feels

Example 2

Initial referral February 2020:

Results January 2021:

Thank you

The trustees would like to warmly thank CCA staff team without whose professionalism and dedication our services could not be delivered in Crawley.

The trustees welcome Daran Bennett as our interim Chief Executive for a temporary period in 2021. John Williams our previous Chief Executive left in March 2021 and we wish him well in his new endeavours.

Two of our longest-serving trustees retired this year and we thank them for their efforts. Brian Eastman was a trustee since 2006 and served both as Company Secretary and as adviser in matters pertaining to the building we occupy. Desmond Broadbridge was a trustee since 2004 and had the vital role of treasurer. Both Brian’s and Desmond’s diligence and wisdom will be missed.

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Crawley Community Action Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

For the year ended 31 March 2021

We thank West Sussex County Council and Sussex Community Foundation for their ongoing support. We also thank Crawley CCG (NHS Clinical Commissioning Group) for the continued funding of Social Prescribing.

We are grateful to Crawley Borough Council for letting us the office premises at the Orchard free of rent and for their past support in being the main funder until this year.

Structure, Governance and Management Trustees

The trustees, who are also the directors for the purpose of company law, who served during the year, were:

Sue Bloom Chair Ashwin Soni Treasurer Jeremy Yeats-Edwards Vice-Chair Paul Castle Company Secretary Chris Cheshire DL Dr Iyadh Daoud Vivienne Gray Marilyn Le Feuvre David Murphy Brian Eastman (Resigned 9 December 2020) Desmond Broadbridge (Resigned 9 December 2020) Peter Mansfield-Clark Co-opted Darren McDonald Co-opted

The trustees are members of the charitable company. Under the Memorandum and Articles of Association the liability of the members is limited, undertaking to contribute to the assets of the charitable company in the event of a winding up, an amount not exceeding £1.

Trustees are elected by members of the charitable company at a General Meeting.

Not less than three quarters of the board of trustees from time to time shall be, or be elected by, members of the charitable company, i.e. representing an organisation which is a member of the charitable company. The board of trustees may from time to time appoint any person to be a trustee to fill a casual vacancy to hold office until the next Annual General Meeting.

The trustees examine the major strategic, business and operational risks that the charity faces. The trustees confirm that systems are in place and monitored to mitigate those risks. These systems are subjected to regular review, including the up-dating of insurance cover, staff employment procedures, financial procedures and authorisation processes. The principal risks relate to keeping up-to-date with legislation and regulations, and to having robust IT systems and communication, adequate funding, good staffing, and other resources to enhance performance on projects to develop and sustain well-funded services.

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) For the year ended 31 March 2021

New trustees are given an induction pack which contains the Memorandum and Articles of the Association and a copy of the current policies and procedures. This pack is used alongside training given by the experienced members of the board and the Chief Executive.

Financial Review

Crawley Community Action embraced the new focus and strategic direction to maintain our core services delivery in the year. This was in line with the planning process developed in response to our client and funders needs.

Unrestricted Income funds in hand at the year-end were £180,207 (2020: £162,040).

Mindful of the obligation for the potential liability for the deficit on the pension scheme, certain sums had been set aside over many years. In the 2018 accounts, a transfer was made to formally set up a Designated Fund out of Unrestricted funds in hand to cover the potential additional amount of £40,000 estimated participating employer’s debt on withdrawal liability for the portion of the pension fund deficit attributed to Crawley Community & Voluntary Service over and above that already provided in the accounts.

Restricted Income funds in hand at the year-end were £3,557 (2020: £26,336). See Note 16 to the accounts for Restricted Income funds tables and the Restricted Income funds operations.

All of the assets of the charity are used to carry out its objectives.

Reserves policy

Crawley Community Action Ltd receives funding from different sources to provide services in the promotion of charitable purposes for the benefit of the Crawley community in line with its objects. These funds are normally provided for an agreed period, usually one year. Such funding normally permits underspends to be carried forward flexibly to continue service provision into part of the subsequent year and thus make best use of resources.

The trustees, from long established practice, would expect any intention of these funders to withdraw (or substantially reduce) the level of such annual funding to be the subject of long-term discussions signalled well in advance.

Provided funders gave sufficient notice of intention to make such changes, the trustees would respond to effect any organisational changes required to meet new financial constraints in an ordered manner and in good time, so as to avoid having to take precipitous actions to the detriment of staff, their duties and the services provided to the community.

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Crawley Community Action Ltd

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

For the year ended 31 March 2021

Financial Review continued

Nevertheless the trustees believe it is important they hold as financial reserves at all times, the funds necessary to secure the loyalty and continuous employment of trained staff, trusted contacts and relationships with clients and colleagues, and maintenance of facilities and contracted services to ensure an ordered service provision capacity beyond short-term measures. The trustees only wish to have these financial reserves at a minimum level and therefore review the funds required annually.

The reserves policy will fund:

The trustees consider that unrestricted funds levels of between £120,000 - £180,000 is sufficient.

The trustees may at any time create a reserve for any purpose contained in the Business Plan, or as required and approved by the funder, or close out a reserve when no longer required or appropriate. The trustees may create and maintain the reserves aggregated as a pool within general activity income funds, not necessarily wholly specific to general activity such that part may be related and applied in the event ultimately against any Restricted Income fund activity if or as required.

Investment policy

The policy is to place the investment of surplus funds onto bank deposit accounts with the bank parent of The Royal Bank of Scotland plc. The policy, in line with the bank changing the range of deposits accounts available, is to continue solely with the operation of a deposit for the portion of funds not envisioned to be needed to be drawn in the shorter term to be placed on deposit with a withdrawal notice period of ninety-five days.

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Crawley Community Action Ltd TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) For the year ended 31 March 2021

Financial Review continued

The trustees examine the major strategic, business and operational risks that the charity faces. The trustees confirm that systems are in place and monitored to mitigate those risks. These systems are subjected to regular review, including the up-dating of insurance cover, staff employment procedures, financial procedures and authorisation processes.

Plans for the future

We are very proud of our history as first as Crawley Council for Community Service (CCCS), then Crawley Community & Voluntary Service (CCVS) and now as Crawley Community Action (CCA), which for many years provided infrastructure support to the voluntary sector, and we continue this legacy in the work that we do. Nationally and locally there has been a shift in emphasis away from infrastructure support, and CCA is increasingly involved in direct service delivery, such as our Social Prescribing Service.

Crawley Community Action (CCA) has been making a positive contribution to our community for 60 years.

This year we are responding to the withdrawal of our main core funding from Crawley Borough Council. While potentially a major setback this has encouraged us to embark on a process of diversifying our funding and developing a new business model, focusing on project specific funded work. We are also exploring other income generating ideas including chargeable services such as training or consultancy.

We have identified the following five areas of focus for our future activities:

CCA is responding to the reduction in our core funding, whilst maintaining the role we play in Crawley’s voluntary sector. During 2021 we will run a consultation that we will use to inform our development as an organisation, as well as exploring new opportunities for services and partnerships. This will lead to a re-launch in the autumn, recognising that as an organisation we have changed and wanting to take the opportunity to mark this change.

This report has been prepared in accordance with the special provisions of part 15 of Companies Act 2006 relating to small companies. The trustees' report was approved by the Board of Trustees

Sue Bloom Trustee & Chairperson Dated :.9.L.I.0 .. 1 . 9&L.

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Crawley Community Action Ltd INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CRAWLEY COMMUNITY ACTION LTD

I report to the charity trustees on my examination of the accounts of the Charitable Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Charitable 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 Charitable 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.

Since your charity’s gross income exceeds £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

Independent examiner's statement

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 Charitable 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.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Chartered Accountants 1-7 Station Road Crawley, West Sussex, RH10 1HT

Dated:……………………………..05/10/2021

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Page 13

Crawley Community Action Ltd STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Current Financial Year
Notes
Income
Donations
3
Charitable activities
4
Investment income
5
Total income
Expenditure on
Charitable activities
Provision of CVS support
6
Total charitable expenditure
Other
10
Total resources expended
Net income/(outgoing)
Resources before transfers
Gross transfers between
funds
Net income/(expenditure)
for the year/
Net movement in funds
Fund balances at 1 April
2020
Fund balances at 31 March
2021		 Unrestricted
Funds
general
Designated
Funds
designated
Restricted
Income
Funds
Total
Total
2021
2021
2021
2021
2020

£
£
£
£
£
158,342
-
191,576
349,918
345,029
2,785
-
92,583
95,368
161,158
784
-
-
784
2,213
161,911
-
284,159
446,070
508,400
164,093
-
289,787
453,880
557,464
164,093
-
289,787
453,880
557,464
(3,197)
-
-
(3,197)
(4,366)
160,896
-
289,787
450,683
553,098
1,015
-
(5,628)
(4,613)
(44,698)
17,152
-
(17,152)
-
-
18,167
-
(22,780)
(4,613)
(44,698)
162,040
48,000
26,337
236,377
281,074
180,207
48,000
3,557
231,764
236,376

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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Crawley Community Action Ltd STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Prior financial year

Prior financial year
**UnrestrictedUnrestricted ** Restricted Total
funds funds funds
**general ** designated
2020 2020 2020 2020
Notes £ £ £ £
Income from:
Donations 3 150,648 - 194,381 345,029
Charitable activities 4 17,579 - 143,579 161,158
Investments 5 2,213 - - 2,213
Total income 170,440 - 337,960 508,400
Expenditure on:
Charitable activities
Provision of CCA support 6 186,522 - 370,942 557,464
Total charitable expenditure 186,522 - 370,942 557,464
Other 10 (4,366)
-		 - (4,366)
Total resources expended 182,156 - 370,942 553,098
Net incoming/(outgoing) resources
before transfers (11,716)
-		 (32,982) (44,698)
Gross transfers between funds 41,269 - (41,269) -
Net income/(expenditure) for the year/
Net movement in funds 29,553 - (74,251) (44,698)
Fund balances at 1 April 2019 132,487 48,000 100,587 281,074
Fund balances at 31 March 2020 162,040 48,000 26,336 236,376

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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2021 2020
Notes f f
Currentassets
Debtors LL 72,734 52,604
Cashatbank and in hand 346,976 313,596
4L9,7tO 366,200
Creditors: amountsfallingdue
withinoneyear t2 lL7O,654l (109,335)
Netcurrentassets 249,056 256,855
Provisionsforliabilities (L7,2921 (20,4891
Netassets 231.,764 23:,37:
lncome funds
Restricted funds 15 3,557 26,336
Unrestrictedfunds
Designated funds L7 48,000 48,000
Generalunrestrictedfunds 180,207 L62,040
228,207 270,040
23L,764 236,376

Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Crawley Community Action Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is The Orchard, 1-2 Gleneagles Court, Brighton Road, Crawley, West Sussex, RH10 6AD.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The purpose and use of the designated fund is described and set out in the notes to the accounts.

Restricted Income funds are those which are to be used in accordance within the specific restrictions imposed by the grant providers, donors, or other income providers for particular purposes. The purpose and use of the Restricted Income funds is described and set out in the notes to the accounts.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1.4 Income

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from charitable activities includes income from grants and contract income, donations, management fees and other income generated to supplement funding towards providing core services, and includes premises management operation income of rent, service charges and other premises activity related income from the hire of the meeting rooms at The Orchard generated to provide services to tenants.

Investment income comprises interest earned on bank deposits.

1.5 Expenditure

Liabilities and related expenditure are recognised in full in the accounts as soon as the obligation arises. All expenditure is accounted for on an accruals basis and includes attributable Value Added Tax (VAT) which cannot be recovered. Charitable activities are all the resources expended by the charitable company in undertaking its work to meet its charitable objectives.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Fixed assets such as computer and office equipment are capitalised if the purchase cost exceeds £10,000.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment

1-2 years Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

The purchase of minor items of computer and office equipment, and accounting software is not capitalised as tangible fixed assets but written off to the income and expenditure account in the year of purchase on the basis that they retain little value.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other shortterm liquid investments with original maturities of three months or less.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1.8 Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.9 Taxation

The charitable company is a registered charity, and is exempt from corporation tax on its income applied for charitable purposes.

1.10 Provisions

Provisions are recognised when the charitable company has a legal or constructive present obligation as a result of a past event, it is probable that the charitable company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.11 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The scheme is a multi-employer scheme where the scheme is currently in deficit, and since the charitable company has agreed to a deficit funding arrangement, the charitable company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. Further details are given in the notes to the accounts.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1.13 Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

1.14 Creditors

Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

Deferred income

Grant or contract income is deferred where the income is in respect of a future accounting period.

Pension liability

A provision is made for a potential pension funding shortfall in the accounts. The provision is based on an estimated shortfall figure provided by the scheme actuary.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

3 Donations

**Unrestricted ** Restricted Total Unrestricted Restricted Total
funds funds funds funds
general general
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Donations 1,422 - 1,422
1,933		 - 1,933
Grants and contract
income receivable
for core activities 156,920 191,576 348,496
148,715		 194,381 343,096
158,342 191,576 349,918
150,648		 194,381 345,029

4 Charitable activities

Provision Provision
of CCA of CCA
2021 2020
£ £
Sales within charitable activities 69,379 136,712
Charitable rental income 23,571 24,119
Other income 2,418 327
95,368 161,158
Analysis by fund
Unrestricted funds - general 2,785 17,579
Restricted funds 92,583 143,579
95,368 161,158

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5 Investments

UnrestrictedUnrestricted UnrestrictedUnrestricted
funds funds
general general
2021 2020
£ £
Interest receivable 784 2,213

6 Charitable activities

Provision Provision
of CCA of CCA
2021 2020
£ £
Staff costs 341,992 276,320
Staff travelling 399 2,370
Staff training 100 3,718
Volunteer travelling and training - 768
Meeting and event costs - 855
Recruitment advertising 5,255 5,970
Management fees - 14,620
Project fees 25,602 77,381
373,348 382,002
Share of support costs (see note 7) 75,751 170,161
Share of governance costs (see note 7) 4,781 5,301
453,880 557,464
Analysis by fund
Unrestricted funds - general 164,093 186,522
Restricted funds 289,787 370,942
453,880 557,464

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

7 Support costs

Support
costs
Governance
costs
£
£
Service and water
919
-
Insurance
4,377
-
Light and heat
11,413
-
Maintenance and
other premises costs
13,349
-
Office equipment
17,663
-
Printing, postage and
stationery
6,277
-
Telephone
12,966
-
Subscriptions
1,914
-
Consultancy fees and
software
6,469
-
General expenses
404
-
Independent
examination fees
-
2,820
Legal and
professional
-
1,961
75,751
4,781
Analysed between
Charitable activities
75,751
4,781		 2021
Support
costs
Governance
costs
2020
£
£
£
£
919
36,330
-
36,330
4,377
3,773
-
3,773
11,413
15,946
-
15,946
13,349
37,416
-
37,416
17,663
21,243
-
21,243
6,277
20,355
-
20,355
12,966
12,676
-
12,676
1,914
1,240
-
1,240
6,469
19,973
-
19,973
404
1,209
-
1,209
2,820
-
2,820
2,820
1,961
-
2,481
2,481
80,532
170,161
5,301
175,462
80,532
170,161
5,301
175,462		 2020
£
36,330
3,773
15,946
37,416
21,243
20,355
12,676
1,240
19,973
1,209
2,820
2,481

Governance costs includes payments to the Independent Examiner of £2,820 (2020- £2,820) for the independent examination.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

9 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Core service 5 5
Premises management 3 3
Social prescribing 5 5
Total 13 13
Employment costs 2021 2020
£ £
Wages and salaries 298,936 244,011
Social security costs 25,634 17,393
Other pension costs 17,422 14,916
341,992 276,320

Key Management Personnel

The total employment benefits of key management personnel were £Nil (2020 - £33,312).

There were no employees whose annual remuneration was £60,000 or more.

10 Other

UnrestrictedUnrestricted UnrestrictedUnrestricted
funds funds
general general
2021 2020
Pension provision credit (3,197) (4,366)
(3,197) (4,366)

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

11 Debtors
2021 2020
Amounts falling due within one year: £ £
Trade debtors 54,967 18,862
Other debtors 17,767 33,742
72,734 52,604
12 Creditors: amounts falling due within one year
2021 2020
Notes £ £
Deferred income 15 128,497 23,253
Trade creditors 25,534 68,046
Other creditors 4,186 4,449
Accruals 12,437 13,587
170,654 109,335
Provisions for liabilities 2021 2020
£ £
Pension provision 17,292 20,489
Movements on provisions:
Pension
provision
£
At 1 April 2020 20,489
Utilisation of provision (4,248)
Unwinding of discount 460
Adjustment for change in discount rate 591
At 31 March 2021 17,292

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Pension costs

Eligible employees participate in a pension scheme. Crawley Community Action Ltd, the employer, contributes an additional amount to the employee’s contribution deducted from monthly payroll to a pension scheme administered by The Pensions Trust. The employer’s regular contribution is 6% of the employee’s gross salary with the employee equally contributing 6% of gross salary. The scheme is a defined contribution scheme. The assets of the scheme are held separately from those of the organisation in an independently administered fund. The cost of providing pensions for the year ended 31 March 2021, including additional employer contributions of £4,248 (2020: £4,125) levied by the pension scheme administrator towards reducing the pension fund deficit, amounted to £17,422 (2020: £14,916) and is included within the charge for salaries.

Crawley Community Action Ltd, the employer, participates in The Pensions Trust’s Growth Plan. The Growth Plan is a multi-employer pension scheme which provides benefits to some 950 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

Crawley Community Action Ltd was notified in July 2021 by The Pensions Trust of the estimated employer debt on withdrawal from the Growth Plan based on the financial position of the Growth Plan as at 30 September 2020. As of that date the estimated amount of employer debt on withdrawal liability for Crawley Community Action Ltd was calculated as £55,201.

Additionally, the scheme is classified as a 'last-man standing arrangement'. Therefore the charitable company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2017. This valuation showed assets of £794.9m, liabilities of £926.4m and a deficit of £131.5m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Deficit contributions

eficit contributions
From 1 April 2019 to 31 £11,243,000 per annum (payable monthly and
January 2025 increasing by 3% each on 1st
April)

Unless a concession has been agreed with the Trustee the term to 31 January 2025 applies.

Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2014. This valuation showed assets of £793.4m, liabilities of £969.9m and a deficit of £176.5m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

Deficit contributions
From 1 April 2016 to 30 £12,945,440 per annum payable monthly and increasing
September 2025: by 3% each on 1st April)
From 1 April 2016 to 30 £54,560 per annum (payable monthly and increasing
September 2028: by 3% each on 1st April)

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.

Where the scheme is in deficit and where the charitable company has agreed to a deficit funding arrangement the charitable company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The amount recognised and charged as a provision in the prior year financial statements as at 31 March 2020 was £20,489. The decrease of £3,197 in the provision arising in the current year has been released such that the amount recognised as a t 31 March 2021 is £17,292.

The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

PRESENT VALUES OF PROVISION

31 March 2021 31 March 2020 31 March 2019
(£s) (£s) (£s)
Present value of
provision 17,292 20,489 24,855

RECONCILIATION OF OPENING AND CLOSING PROVISIONS

Period Ending Period Ending
31 March 2021 31 March 2020
(£s) (£s)
Provision at start of period 20,489 24,855
Unwinding of the discount factor (interest expense) 460 315
Deficit contribution paid (4,248) (4,125)
Remeasurements - impact of any change in assumptions 591 (556)
Remeasurements - amendments to the contribution
schedule - -
Provision at end of period 17,292 20,489

INCOME AND EXPENDITURE IMPACT

Period Ending Period Ending Period Ending Period Ending
31 March 2021 31 March 2020
(£s) (£s)
Interest expense 460 315
Remeasurements – impact of any change in assumptions 591 (556)
Remeasurements – amendments to the contribution
schedule - -
Contributions paid in respect of future service* * *
Costs recognised in income and expenditure account * *

*includes defined contribution schemes and future service contributions (i.e. excluding any deficit reduction payments) to defined benefit schemes which are treated as defined contribution schemes. To be completed by the company.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

ASSUMPTIONS

31 March 2021 31 March 2020 31 March 2019
% per annum %per annum %per annum
Rate of discount 0.66 2.53 1.39

The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

The following schedule details the deficit contributions agreed between the company and the scheme at each year end period:

DEFICIT CONTRIBUTIONS SCHEDULE

Year ending 31 March
(£s)		 2021
 31 March
(£s)		 2020
 31 March
(£s)		 2019
Year 1 4,376 4,248 4,125
Year 2 4,507 4,376 4,248
Year 3 4,642 4,507 4,376
Year 4 3,985 4,642 4,507
Year 5 - 3,985 4,642
Year 6 - - 3,985
Year 7 - - -
Year 8 - - -
Year 9 - - -
Year 10 - - -
Year 11 - - -
Year 12 - - -
Year 13 - - -
Year 14 - - -
Year 15 - - -
Year 16 - - -
Year 17 - - -
Year 18 - - -
Year 19 - - -
Year 20 - - -

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The charitable company must recognise a liability measured as the present value of the contributions payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in which it arises.

It is these contributions that have been used to derive the company's balance sheet liability.

15 Deferred income
2021 2020
£ £
Arising from Deferred income 128,497 23,253

Deferred income includes grants and contract income from funders received in advance of expenditure that is due to take place on specific projects in a future accounting period. Such grants and contract income are accounted for not as income in the year that the monies were actually received, but as deferred income and recognised as a liability in the balance sheet until released as income in that future accounting period.

Similarly, deferred income includes rents and service charges invoiced to tenants quarterly in advance due at the March quarter where such income is recognised as a liability in the balance sheet until released as income in the future accounting period that such income is earned.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources **Transfers ** Balance at
1 April resources expended 31 March
2020 2021
£ £ £ £ £
Premises fund 17,598 92,582 (92,003) (14,620) 3,557
Community Training and 1,209 - - (1,209) -
Young Crawley Family Credits - - (7,690) 7,690 -
Prescription Plus - pilot - 104,215 (102,715) (1,500) -
Prescription Plus - CCG 2,545 78,478 (79,595) (1,428) -
CREW project 4,984 - (2,288) (2,696) -
Horsham Advice Worker - 21,809 (20,640) (1,169) -
Thriving Communities - 22,672 (20,452) (2,220) -
26,336 319,756 (325,383) (17,152) 3,557
Movement in funds
Balance at Incoming Resources **Transfers ** Balance at
1 April resources expended 31 March
2019 2020
£ £ £ £ £
Premises fund 33,869 143,580 (159,851) - 17,598
Community Training and 1,209 - - - 1,209
Young Crawley Family Credits 37,148 51,357 (51,357) (37,148) -
Prescription Plus - pilot 4,121 - - (4,121) -
Prescription Plus - CCG 3,780 143,024 (144,259) - 2,545
CREW project 20,460 - (15,476) - 4,984
Horsham Advice Worker - - - - -
Thriving Communities - - - - -
100,587 337,961 (370,943) (41,269) 26,336

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

16 Restricted funds

Restricted income funds - Review of operations

The Premises fund is the departmental operation overseen by Premises Group to run the building at The Orchard with its many charitable sector tenants. All the building running costs are accounted for by CCA as lead manager for The Orchard building, to be then recharged to all tenants by way of rent and a variable quarterly service charge. The Premises fund for The Orchard building premises management operation is accounted for within CCA as a distinct restricted income fund operation in order to disclose clear accountability to the tenants.

The Premises fund operation has in the past built up a Sinking fund, Contingency fund and Bad debt provision from the operating budget each year to provide for future contingencies and the major costs of the up-keep of the building. The amount of these funds set aside totalled £3,557 at 31 March 2021 (2020: £17,598).

Over the past years contracts for The Orchard have been reviewed to seek to gain best value for money, and with nearly full occupation of The Orchard, increased meeting room hire income, and income from short-term letting of spare office space.

CCA continues to see The Orchard building as a key resource for tenants and their operations in Crawley providing well-equipped offices, meeting rooms and facilities.

CCA was granted a lease to the building at The Orchard, 1 & 2 Gleneagles Court, Brighton Road, Crawley in 2006 by Crawley Borough Council to manage the building for several charitable organisations to move in together as tenants to create a successful voluntary sector centre for Crawley. No rent is payable under this lease which was renewed in 2016 until December 2021. In turn CCA leases to its voluntary sector tenants the parts of the building they require for space for which the tenants pay rent. At the rent review that fell due in December 2016, tenant leases were renegotiated at no rent increase to support them in their own work. The new leases to tenants are for a period of five years.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

17 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement Movement
in funds in funds
Balance at Incoming Balance at Incoming Balance at
1 April
resources		 1 April
resources		 31 March
2019 2020 2021
£ £ £ £ £
Redundancy provision 8,000
-		 8,000
-		 8,000
Pension liability provision 40,000
-		 40,000
-		 40,000
48,000
-		 48,000
-		 48,000

The redundancy provision is the amount set aside by the trustees to establish a fund to over future redundancy costs.

The pension liability provision is the amount set aside by the trustees to establish a fund to cover the potential additional amount of estimated participating employer's debt on withdrawal liability for the portion of the pension fund deficit attributed to Crawley Community Action Ltd over and above that already provided in the accounts.

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Crawley Community Action Ltd NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

18 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Designated		 Restricted Total
funds funds funds
2021 2021 2021 2021
£ £ £ £
Fund balances at 31 March 2021 are
Current assets/(liabilities) 197,499 48,000 3,557 249,056
Provisions (17,292) - - (17,292)
180,207 48,000 3,557 231,764
Unrestricted
Designated		 Restricted Total
funds funds funds
2020 2020 2020 2020
£ £ £ £
Fund balances at 31 March 2020 are
Current assets/(liabilities) 182,529 48,000 26,336 256,865
Provisions (20,489) - - (20,489)
162,040 48,000 26,336 236,376

19 Operating lease commitments

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2021 2020
£ £
Within one year 4,555 4,555
Between two and five years 536 5,092
5,091 9,647

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The charitable company leases one multifunctional photocopier/printer, and a mail franking machine, as facilities for use by tenants and in office administration. There are two operating leases covering these machines, one lease for a period of sixty months which commenced in May 2017 when the previous lease expired, and one lease for a period of seventy-five months which commenced in October 2016. Each lease is payable by quarterly instalments.

20 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

21 COVID-19

At the reporting date COVID-19 caused widespread lockdown measures to be imposed in the UK and worldwide. This has resulted in a reduction in both supply and demand in the economy. It is not currently possible to estimate the impact this will have on the future financial results of the charitable company. Management have assessed the impact of COVID19 on the results reported for the financial year ended 31 March 2021 and consider that all COVID-19 related costs and effects have been reflected in the accounts.

The Orchard, 1-2 Gleneagles Court Brighton Road, Crawley RH10 6AD 01293 657000 info@crawleycommunityaction.org www.crawleycommunityaction.org

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