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← Crawley Community Action

2025-03-31-accounts

Charity registration number 1094699 (England and Wales)

Company registration number 04488714

CRAWLEY COMMUNITY ACTION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CRAWLEY COMMUNITY ACTION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Susan 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)
Dr Iyadh Daoud (Appointed 19/09/2003)
Vivienne Gray (Appointed 02/10/2013)
David Murphy (Appointed 17/07/2002)
Catherine Mary Pedlow (Appointed 09/11/2023)
Peter Stewart (Appointed 28/04/2024)
Chief Executive Toby Shaw (Appointed 01/04/2022)
Secretary Paul Castle
Charity number 1094699
Company number 04488714
Registered office The Orchard
1-2 Gleneagles Court
Brighton Road
Crawley
West Sussex
RH10 6AD
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT
Bankers Royal Bank of Scotland
Drummond House (F) Branch
Customer Service Centre
1 Redheughs Avenue
Edinburgh
EH12 9JN

CRAWLEY COMMUNITY ACTION

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8 - 9
Balance sheet 10
Notes to the financial statements 11 - 26

CRAWLEY COMMUNITY ACTION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

Trustees Report and Accounts

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply 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).

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 (now Crawley Community Action Ltd). 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.

Objectives and activities

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 Action are:

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 Action, 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.

Public Benefit statement

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

i) a report of those activities undertaken by a charity to further its charitable activities for the public benefit, and

ii) a statement by the charity trustees that they have due regard to public benefit guidance published by the Charity Commission.

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;

i) there must be an identifiable benefit or benefits, i.e. the “benefit” principle, and ii) the benefit must be to the public or a section of the public, the “public” principle.

page 1

CRAWLEY COMMUNITY ACTION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Activities

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.

Achievements and performance

Over the past year Crawley Community Action (CCA) has continued to work hard to support both new and established community groups, charities, and social enterprises in Crawley. This support has taken place against the backdrop of the ongoing cost-of-living crisis and increasing pressures on the voluntary sector. Demand for Voluntary & Community Sector Organisation (VCSO) services remains high, while funding challenges persist. Our focus throughout has been to build the capacity and resilience of the sector to meet local needs effectively.

We supported over 100 community groups and initiatives through tailored advice, guidance, mentoring, and training. This included governance and operational support, alongside fundraising advice via 1:1 surgeries and events. We ran a number of funding events and helped groups secure nearly £70,000 of external funding to deliver vital community projects.

We deepened our role as a connector and convener in Crawley, working with our partners as part of the newly formed Crawley Integrated Community Team (ICT) leadership team, part of NHS Sussex care transformation programme. We chaired the Local Community Network (LCN), working with Crawley Borough Council and other partners to improve the experiences of residents living in Temporary Accommodation (TA). This work included hosting drop-in sessions for residents and working with the Council to create a guide for everyone living in TA.

We continued to manage The Orchard, Crawley’s voluntary sector hub, which is home to 11 local voluntary & community organisations. Despite inflationary pressures and soaring utility costs, we kept the building fully operational and at capacity, ensuring community groups had access to affordable, good quality office and meeting space. We secured a significant government grant which enabled us to replace the windows, upgrade the heating system and install solar panels. These improvements were welcomed by people who use the Orchard and Crawley Borough Council.

We have continued to work closely with our partner Local Infrastructure Organisations as part of the West Sussex Links collaboration. With the support of West Sussex County Council we have been able to work in our respective districts as well as providing the opportunity for joined-up collaboration across the county.

Our volunteering programme – Crawley Volunteers – has continued to go from strength to strength, delivering improvement in the local volunteering landscape. During the year we support 52 organisations to promote 103 volunteer opportunities. We had 422 potential volunteers register and we had a further 70 register via other routes including referrals and placed 62 with local charities and community groups. We also provided 1:1 support to 192 individuals to help them overcome barriers to volunteering , the support offered included applications , visits to charities and guidance around roles that would help them develop particular skills.

We also launched the Crawley Volunteer Managers Forum to connect and upskill those working with volunteers, as well as a providing a training programme for volunteer’s managers. We celebrated volunteering by hosting the Crawley Volunteers Awards for a second successful year.

Demand for Crawley Social Prescribing continued to grow this year. We received 886 referrals from a wide range of sources and supported over 678 people with social, emotional, and practical challenges affecting their health and wellbeing.

Among the diverse issues we addressed were long-term health conditions, loneliness, financial hardship, mental health difficulties, and housing insecurity. Our clients ranged in age from 19 to 101 years old.

page 2

CRAWLEY COMMUNITY ACTION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

In line with our funders’ focus on reducing health inequalities, we prioritised support for individuals most at risk, including people from the most deprived 20% of the national population, as well as those from ethnic minority communities, LGBTQ+ people, people with learning disabilities, neurodivergent individuals, those with long-term health conditions, and groups experiencing social exclusion.

Of those who completed pre- and post-intervention wellbeing questionnaires, 85% reported an improvement in their wellbeing after working with the service. We also received a large amount of positive feedback from clients who felt the support had made a meaningful difference to their lives.

This year, we introduced several changes to broaden access to the service and reduce reliance on GP referrals. We launched a self-referral form on the CCA website and, by the final quarter of the reporting period, self-referrals made up 25% of all referrals received. We also expanded referral pathways to include local maternity services, staff at Crawley Jobcentre, housing support workers from Southdown Housing, CBC’s Access Crawley team, a range of mental health services, Citizens Advice, Crawley Wellbeing, and several smaller community organisations.

Additionally, we formed new partnerships with Refugees Welcome Crawley and a local baby bank to provide practical support to families living in asylum seeker hotels.

The dedication, professionalism, and compassion of our small team has been central to the service’s success, enabling us to offer person-centred, holistic support to people across Crawley during a time of growing need.

Looking Forward: The next year and beyond CCA remains focused on strengthening community action, health and wellbeing, and volunteering across Crawley. Our strategic priorities for the coming year include:

Acknowledgements We extend our sincere thanks to all our funders, partners, volunteers, and supporters. Your dedication and belief in our mission make our work possible. We look forward to building on our successes and continuing to support a strong, inclusive and resilient community in Crawley

  1. Crawley Borough Council

  2. The Longley Trust

  3. The Ian Askew Charitable Trust

  4. Diversity Resource International

  5. The Chalk Cliff Trust

  6. Groundwork UK

  7. Ernest Kleinwort Charitable Trust

  8. University of Sussex

  9. NHS Sussex Integrated Care Board

  10. Community Works

  11. The National Lottery Community Fund

  12. West Sussex County Council

  13. Sussex Community Foundation

page 3

CRAWLEY COMMUNITY ACTION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Addressing Common Referral Themes : Since mental health, loneliness, and financial issues are common reasons for referrals, we will explore working with our partners to provide support programs to address these needs more comprehensively.

Meeting local Needs : Our work means we know about the needs of the local community, including needs that are not met by current services. We will work with others, including local community groups, to ensure that services are available that meet the needs of Crawley residents.

Sustainability Planning : We will ensure the long-term sustainability of our initiatives by developing strategic plans, securing funding sources, and cultivating leadership within the organisation and among community partners.

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 £449,713 (2024: £300,716).

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 £65,000 estimated participating employer’s debt on withdrawal liability for the portion of the pension fund deficit attributed to Crawley Community Action over and above that already provided in the accounts. In 2024, this was reduced to £20,000.

Restricted Income funds in hand at the year-end were £142,067 (2024: £146,77). See Note 18 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

The trustees are dedicated to maintaining a strong financial foundation to support our mission and strategic goals. The charity has in its recent history experienced the sudden loss of funding and the huge challenges that causes. The trustees recognise that proper reserves management reflects good governance and sound financial stewardship, which are critical for the long-term success and sustainability of the charity.

The charity operates in an increasingly competitive funding landscape, with greater uncertainty than ever about future sources of income. Dependence on external funding sources can be risky, reserves help manage periods where grants or donations are lower than expected. This safeguards the organisation including its staff and volunteers and ensures that the charity can continue to meet the needs of its beneficiaries. The reserves policy is to hold adequate funds to ensure that the charity can continue its operations without disruption, even if there are short-term delays in funding or unexpected drops in donations.

The board of trustees will monitor the level of reserves regularly to ensure they remain within the target range and meet our operational needs. The reserves policy will be reviewed annually, or more frequently, if necessary, to respond to significant changes in our financial circumstances or operational environment. If reserves fall outside the target range, the trustees will develop a plan to restore reserves to the desired level. This may involve adjusting expenditure, reallocating funds, or implementing fundraising strategies.

The reserves policy will fund:

page 4

CRAWLEY COMMUNITY ACTION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees have reviewed their reserves policy during the year and have decided to add 6 - 9 months of running costs of The Orchard to their policy. Therefore, the reserves policy has increased to between £281,250 - £343,750.

During the reporting period, the charity’s reserves exceeded the level set in our policy due to prudent financial management, delayed project spend, and late-year funding. We have also intentionally built reserves in preparation for managing a new community building, which will require significant initial investment.

The trustees view this as a responsible step to support future growth and sustainability. The reserves policy will be reviewed in the coming year to ensure it remains aligned with our operational needs and strategic priorities.

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 in the bank deposit accounts with 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.

Major risks

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 updating of insurance cover, staff employment procedures, financial procedures and authorisation processes.

Plans for future periods

We end the year with the charity in a strong position to continue to build on the progress we have made. For over 60 years Crawley Community Action has been making a positive contribution to our community. We are pleased to remain in a strong position to be planning for our future and responding to the needs of our beneficiaries.

In the coming year we are looking forward to:

Structure, governance and management

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Susan 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) Dr Iyadh Daoud (Appointed 19/09/2003) Vivienne Gray (Appointed 02/10/2013) Marilyn Le Feuvre (Resigned 28/04/2024) David Murphy (Appointed 17/07/2002) Peter Mansfield-Clark (Resigned 28/04/2024) Catherine Mary Pedlow (Appointed 09/11/2023) Peter Stewart (Appointed 28/04/2024)

page 5

CRAWLEY COMMUNITY ACTION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Recruitment and appointment of trustees

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.

Organisational structure

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 updating 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.

Induction and training of trustees

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.

Th�eport was approved by the Board of Trustees . . . . . . . .. ��le5VW__ Susan Bloom (Chair) (Appointed 02/10/2013)

Trustee Date: �l ..L��S--

page 6

CRAWLEY COMMUNITY ACTION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CRAWLEY COMMUNITY ACTION

I report to the trustees on my examination of the financial statements of Crawley Community Action (the charitable company) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

Since the charitable company’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 that in any material respect:

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 financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT

05/12/2025 Dated: .........................

page 7

CRAWLEY COMMUNITY ACTION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
1,565
-
464,854
Charitable activities
4
177,640
-
-
Investments
5
14,031
-
-
Total income
193,236
-
464,854
Expenditure on:
Charitable activities
6
85,994
-
426,070
Total expenditure
85,994
-
426,070
Net income
107,242
-
38,784
Transfers between funds
43,494
-
(43,494)
Other recognised gains and
losses:
Actuarial gains/(losses) on
defined benefit pension schemes
(1,739)
-
-
Net movement in funds
8
148,997
-
(4,710)
Reconciliation of funds:
Fund balances at 1 April 2024
300,716
73,000
146,777
Fund balances at 31 March 2025
449,713
73,000
142,067		 Total
2025
£
466,419
177,640
14,031
658,090
512,064
512,064
146,026
-
(1,739)
144,287
520,493
664,780		 Total
2024
£
379,686
125,110
10,797
515,593
452,525
452,525
63,068
-
1,142
64,210
456,283
520,493

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

page 8

CRAWLEY COMMUNITY ACTION

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
28,492
-
351,194
Charitable activities
4
125,110
-
-
Investments
5
10,797
-
-
Total income
164,399
-
351,194
Expenditure on:
Charitable activities
6
130,116
-
322,409
Total expenditure
130,116
-
322,409
Net income
34,283
-
28,785
Other recognised gains and losses:
Actuarial gains on defined benefit pension
schemes
1,142
-
-
Net movement in funds
8
35,425
-
28,785
Reconciliation of funds:
Fund balances at 1 April 2023
265,291
73,000
117,992
Fund balances at 31 March 2024
300,716
73,000
146,777		 Total
2024
£
379,686
125,110
10,797
515,593
452,525
452,525
63,068
1,142
64,210
456,283
520,493

page 9

CRAWLEY COMMUNITY ACTION

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 43,011 -
Current assets
Debtors 13 24,254 23,699
Cash at bank and in hand 616,057 534,186
640,311 557,885
Creditors: amounts falling due within one 14
year (15,802) (36,391)
Net current assets 624,509 521,494
Total assets less current liabilities 667,520 521,494
Provisions for liabilities 15 (2,740) (1,001)
Net assets 664,780 520,493
The funds of the charitable company
Restricted income funds 18 142,067 146,777
Unrestricted funds - general 449,713 300,716
Unrestricted funds - designated 19 73,000 73,000
664,780 520,493

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

05/12/2025

Ashwin Soni (Finance Director) (Appointed 10/10/2019) Paul Castle (Company Secretary) (Appointed 03/10/2011) Trustee Trustee

Company registration number 04488714 (England and Wales)

page 10

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Crawley Community Action is a charitable 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.

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.

page 11

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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:

Leasehold improvements

15 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 the statement of financial activities.

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 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

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

1.9 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.

1.10 Taxation

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

1.11 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.

1.12 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.

page 12

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.13 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.

1.14 Debtors

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

1.15 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.

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.

3 Donations

Unrestricted
Restricted
funds
funds
general
2025
2025
£
£
Donations
1,398
1,500
Grants and contract income
receivable for core activities
167
463,354
1,565
464,854		 Total
Unrestricted
Restricted
funds
funds
general
2025
2024
2024
£
£
£
2,898
3,492
-
463,521
25,000
351,194
466,419
28,492
351,194		 Total
2024
£
3,492
376,194
379,686

page 13

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Provision of Crawley Community Action support
Charitable room hire & Service charge 105,785 76,217
Charitable rental income 61,400 44,849
Other income 10,455 4,044
177,640 125,110
Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 14,031 10,797

5 Income from investments

page 14

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Provision of Provision of
Crawley Crawley
Community Community
Action Action
support support
2025 2024
£ £
Direct costs
Staff costs 355,301 373,151
Depreciation and impairment 483 -
Staff/Volunteer travelling 549 542
Staff training 11,314 201
Fundraising costs 720 3,100
Project fees 4,469 943
Marketing costs 3,000 1,550
375,836 379,487
Share of support and governance costs (see note 7)
Support 132,506 69,783
Governance 3,722 3,255
512,064 452,525
Analysis by fund
Unrestricted funds - general 85,994 130,116
Restricted funds 426,070 322,409
512,064 452,525

page 15

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Support costs

Support costs
Governance
costs
£
£
Service and water charges
1,370
-
Insurance
5,892
-
Light and heat
15,876
-
Maintenance and other
premises costs
79,922
-
Office equipment
7,323
-
Printing, postage and
stationery
1,973
-
Telephone
3,915
-
Subscriptions
1,382
-
Consultancy fees and
software
3,331
-
General expenses
4,440
-
Bad debt expense
7,082
-
Independent examination
fees
-
3,410
Bank charges
-
312
132,506
3,722
Analysed between
Charitable activities
132,506
3,722		 2025
Support costs
Governance
costs
£
£
£
1,370
1,204
-
5,892
5,695
-
15,876
18,407
-
79,922
15,969
-
7,323
12,284
-
1,973
1,823
-
3,915
6,456
-
1,382
1,618
-
3,331
2,034
-
4,440
4,293
-
7,082
-
-
3,410
-
3,016
312
-
239
136,228
69,783
3,255
136,228
69,783
3,255		 2024
£
1,204
5,695
18,407
15,969
12,284
1,823
6,456
1,618
2,034
4,293
-
3,016
239
73,038
73,038

Governance costs includes payments to the Independent Examiner of £3,410 (2024- £3,016) for the independent examination.

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements 3,410 3,016
Depreciation of owned tangible fixed assets 483 -

9 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 a total of £181 expenses paid to a trustee for volunteer expenses in the year ended 31 March 2025 (2024 two trustee's: £135).

page 16

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Core service 3 3
Premises management 2 2
Social prescribing 4 4
Crawley Volunteers 1 1
Thriving Communities - 2
Shared Prosperity Fund - 1
Total 10 13
Employment costs 2025 2024
£ £
Wages and salaries 305,468 322,388
Social security costs 28,989 29,562
Other pension costs 20,844 21,201
355,301 373,151

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

Remuneration of key management personnel

The number of employees who are considered key management personnel is 5. Their remuneration was as follows:

remuneration was as follows:
2025 2024
£ £
Aggregate compensation 205,820 165,636

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

page 17

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12 Tangible fixed assets

Tangible fixed assets
Leasehold
improvements
£
Cost
Additions 43,494
At 31 March 2025 43,494
Depreciation and impairment
Depreciation charged in the year 483
At 31 March 2025 483
Carrying amount
At 31 March 2025 43,011

Restricted Fund – Energy Efficiency Grant

During the year, the charity received a restricted grant of £101,845 intended to greatly improve energy efficiency in the community hub. The trustees, in line with the fund’s purpose, applied some of the grant towards the purchase and installation of solar panels to reduce future electricity expenditure. This expenditure has been capitalised as a tangible fixed asset under leasehold improvements. The trustees consider this use to be consistent with the fund’s restriction, as it contributes to the charity’s long-term energy efficiency and sustainability.

13 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
18,841
4,522
891
24,254		 2024
£
22,004
142
1,553
23,699
Notes
Deferred income
16
Trade creditors
Other creditors
Accruals		 2025
£
4,935
1,107
2,866
6,894
15,802		 2024
£
1,021
26,425
2,884
6,061
36,391

page 18

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15 Provisions for liabilities

Pension provision
Movements on provisions:
At 1 April 2024
Utilisation of provision
Unwinding of discount
Adjustment for change in discount rate
At 31 March 2025		 2024
2023
£
£
2,740
1,001
2,740
1,001
Pension
provision
£
1,001
(1,021)
26
2,734
2,740

Eligible employees participate in a pension scheme. Crawley Community Action, 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 2025, including additional employer contributions of £1,021 (2024: £1,225) levied by the pension scheme administrator towards reducing the pension fund deficit, amounted to £20,844 (2024: £21,201) and is included within the charge for salaries.

The charitable company participates in the scheme, a multi-employer scheme which provides benefits to some 950 nonassociated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the charitable 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.

page 19

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

15 Provisions for liabilities

Following a change in legislation in 2005 there is a potential debt to the employer that could be levied by the Trustee of Growth Plan. The Trustee's current policy is that it only applies to employers with pre October 2001 liabilities in the Growth Plan. The debt is due in the event of the employer ceasing to participate in the Growth Plan or the Growth Plan winding up. The amount of the debt depends on many factors and can be volatile over time.

Crawley Community Action Ltd was notified in June 2024 by The Pension Trust of the estimated employer debt on withdrawal from the Growth Plan based on the financial positions of the Growth Plan at 30 September 2024. As of that date the estimated amount of employer debt on withdrawal liability for Crawley Community Action Ltd was calculated as £16,064.

The scheme is classified as a 'last-man standing arrangement'. Therefore the 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. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation showed assets of £514.9m, liabilities of £531.0m and a deficit of £16.1m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2025 to 31 March 2028: £2,100,000 per annum (payable monthly)

Unless a concession has been agreed with the Trustee the term to 31 March 2028 applies.

Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions From 1 April 2022 to 31 January 2025: £3,312,000 per annum (payable monthly)

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 company has agreed to a deficit funding arrangement the 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 present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

page 20

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

15 Provisions for liabilities

PRESENT VALUES OF PROVISION

RECONCILIATION OF OPENING AND CLOSING PROVISIONS

RECONCILIATION OF OPENING AND CLOSING PROVISIONSCONCILIATION OF OPENING AND CLOSING PROVISIONSNCILIATION OF OPENING AND CLOSING PROVISIONSCILIATION OF OPENING AND CLOSING PROVISIONSILIATION OF OPENING AND CLOSING PROVISIONSON OF OPENING AND CLOSING PROVISIONSN OF OPENING AND CLOSING PROVISIONSOF OPENING AND CLOSING PROVISIONSF OPENING AND CLOSING PROVISIONSOPENING AND CLOSING PROVISIONSPENING AND CLOSING PROVISIONSG AND CLOSING PROVISIONSAND CLOSING PROVISIONSCLOSING PROVISIONSLOSING PROVISIONSOSING PROVISIONSING PROVISIONSG PROVISIONSPROVISIONSOVISIONSISIONSSIONSIONSONSNSS
Period Ending Period Ending
31 March 2025 31 March 2024
(£s) (£s)
Provision at start ofperiod 1,001 2,143
Unwindingof the discount factor(interest expense) 26 82
Deficit contributionpaid (1,021) (1,225)
Remeasurements - impact of anychange in assumptions 17 1
Remeasurements - amendments to the contribution schedule 2,717 -
Provision at end ofperiod 2,740 1,001

INCOME AND EXPENDITURE IMPACT

Period Ending Period Ending
31 March 2025 31 March 2024
(£s) (£s)
Interest expense 26 82
Remeasurements – impact of anychange in assumptions 17 1
Remeasurements – amendments to the contribution schedule 2,717 -
Contributionspaid 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.

ASSUMPTIONS

31 March 2025 31 March 2024 31 March 2023
%per annum %per annum %per annum
Rate of discount 4.84 5.31 5.52

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 Year ending 31 March 2025 31 March 2024 31 March 2023
(£s) (£s) (£s)
Year 1 Year 1 978 1,021 1,225
Year 2 Year 2 978 - 1,021
Year 3 Year 3 978 -
-
Year 4 Year 4 - - -

page 21

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

15 Provisions for liabilities

The 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.

16 Deferred income

16
Deferred income
Arising from Deferred income
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
4,935
2025
£
4,935
1,021
(1,021)
4,935
4,935
2025
£
20,844		 2024
£
1,021
2024
£
1,021
-
-
1,021
1,021
2024
£
21,201

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

page 22

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
Social Prescribing 32,927 151,976 (184,903) - -
Thriving Communities 44,181 - (44,181) - -
Crawley Volunteers 34,901 61,354 (64,923) - 31,332
Living Healthier Lives 14,352 - (14,352) - -
Crawley Active 4,700 - (4,700) - -
Group Development 3,571 21,516 (12,793) - 12,294
Shared Prosperity 10,000 - (10,000) - -
Community Research Project 2,145 6,803 (1,289) - 7,659
Community Gardens - 10,500 - - 10,500
WS Links - 28,100 (28,100) - -
Chagossian Support Fund - 78,340 (158) - 78,182
Energy Effiiency Grant - 106,265 (60,671) (43,494) 2,100
146,777 464,854 (426,070) (43,494) 142,067
Previous year: At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
Social Prescribing 35,986 177,904 (180,963) - 32,927
Thriving Communities 30,055 50,000 (35,874) - 44,181
Crawley Volunteers 20,682 61,354 (47,135) - 34,901
Living Healthier Lives 26,569 18,856 (31,073) - 14,352
Crawley Active 4,700 - - - 4,700
Group Development - 27,155 (23,584) - 3,571
Shared Prosperity - 10,000 - - 10,000
Community Research Project - 3,500 (1,355) - 2,145
Ukraine Project - 2,425 (2,425) - -
117,992 351,194 (322,409) - 146,777

page 23

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

(Continued)

Social Prescribing

The service is funded by NHS Sussex and involves us providing social prescribing services to their patients. This includes working with local GP surgeries and midwifery services. We also accept referrals from other professionals and self-referrals from people living in the area.

Crawley Volunteers

This service is funding by The National Lottery and involves us providing a range of volunteering services. This includes supporting more local people to volunteer, assisting charities to fund the volunteers they need, and providing best-practice advice to groups about volunteering.

Group Development

This service provides capacity building support to local voluntary & community organisations. We support new and established groups, helping them to achieve their objectives byt providing advice, guidance and training.

Community Research Project

We are part of the Sussex Research Engagement Network (REN) which is a partnership between universities, voluntary organisations and the health service. We are part of research work that harnesses the power of using community members to undertake pieces of research.

Community Gardens

With financial support from Crawley Borough Council we have created a community garden for local residents. The garden acts as a focal point for community activity, where volunteers can work together to create an enjoyable and inclusive outdoor space.

WS Links

We are a member of West Susses Links, which is a collaboration between the infrastructure charities in West Sussex. With funding support from West Sussex County Council we undertake work to support and represent the voluntary & community sector in Crawley.

Chagossian Support fund

With funding support from the Sussex Community Foundation, we provide support the local Chagossian community in Crawley. Our Chagossian Community Organiser arranges events, links the community to local services, and ensures the needs of the community are understood by local service providers.

Energy Efficiency grant

This was a one off grant from Groundworks to make energy efficiency improvements to the Orchard. We were hugely pleased to upgrade the windows, install a new boiler, insulate the building, and install solar panels. This work with provide an on going benefit by reducing our energy consumption and making the building more comfortable for all who use us.

page 24

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Unrestricted funds - designated

These are unrestricted funds which are material to the charitable company's activities.

At 1 April 2024 Transfers At 31 March
2025
£ £ £
Redundancy provision 8,000 - 8,000
Pension liability provision 20,000 - 20,000
Building costs provision 45,000 - 45,000
73,000 - 73,000
Previous year: At 1 April 2023 Transfers At 31 March
2024
£ £ £
Redundancy provision 8,000 - 8,000
Pension liability provision 65,000 (45,000) 20,000
Building costs provision - 45,000 45,000
73,000 - 73,000

The redundancy provision is the amount set aside by the trustees to establish a fund for 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 over and above that already provided in the accounts.

The building costs provision has been set aside by the trustees to cover any urgent building repair costs should they arise.

20 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
43,011
-
-
Current assets/(liabilities)
409,442
73,000
142,067
Provisions
(2,740)
-
-
449,713
73,000
142,067		 Total
2025
£
43,011
624,509
(2,740)
664,780

page 25

CRAWLEY COMMUNITY ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Analysis of net assets between funds

(Continued)

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
£
£
£
At 31 March 2024:
Current assets/(liabilities)
301,717
73,000
146,777
Provisions
(1,001)
-
-
300,716
73,000
146,777		 Total
2024
£
521,494
(1,001)
520,493

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

page 26