**Company registration number: 4693500 Charity registration number: 1096528**
## **COMMUNITY EQUALITY DISABILITY ACTION**
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2024
—’a= lh foo oe ihe “It’s been a great year. The activities have been really good and staff are so iM*~i supportive. My favourite was learning to make the Orzo dish - it was so good I |a | made it again at home” Heather, Activity Hub
Total Income £1,474,438
Total spent £1,542,924
“Leslie started in November and loves it. He’s done so much - all the things he loves and new experiences too, like meeting animals. He’s not normally keen but they were so encouraging and he had a lovely time” Mum of Leslie, Community Services
100 People Employed
159 familes supported
231 individuals supported
“I think CEDA is really great. My favourite thing this year was going to rugby training” Noah, Youth Services
WELCOME ao pele aa a
## **Report of the Chair**
Every year when I sit down to write this there is yet another major issue affecting us all. First it was Covid, then Ukraine, then the Middle East and now we have a general election! We are getting so many claims and counterclaims plus pleas about plans and non- plans. Unfortunately what we are not getting from the major parties is a clear strategy for the caring sector. The problems are very well known but where are the solutions? A recently retired chief executive from one of the main national funders has summarised the context well:
“The question of what society we want to live in should be front and centre of our political debate both this year and in the coming decades, as we enter an era of low growth with an ageing population and a declining tax base.”
At a more local level a much respected charity leader has also commented well on a matter that affects many of us:
“How about local commissioners actually putting a value on long-standing commitment to a local community and on the ability to draw in community goodwill and volunteers, rather than commissioning purely on price? (you speak the language of "best value" and "quality", but ultimately you're going to go with the cheapest bottom line - you know that and so do we).”
Through all of this CEDA ploughs on. The past year has been difficult as costs continue to rise with support levels not keeping up with similar increases. Nevertheless the atmosphere around the services has remained positive - a tribute to all involved.
In recent months we have also had to start preparing for the imminent retirement of one of our highly regarded joint chief executives! Renata has been with CEDA for some 27 years and has overseen so many positive vs changes for the charity. We all wish her a happy and prosperous future. It has also been so reassuring in recent weeks to see how managers and others have been developing their skills. This will be so important as we take CEDA forward.
**Trevor Smale Chair of the Board of Directors**
## **Contents**
**5)** CEDA at a Glance, Our Values, Our Purpose
- **6)** Activity Hub
- **7)** Community Services
- **8)** Youth Services
- **9)** BISnet / Calmer Lives
**10)** Access all Aerials, Heritage
**11)** CEDA Create
- **12)** Developing Me
**13)** Community Connections
- **14)** Our Impact
**15)** Reference and Administrative Details
**16)** Trustee’s Report
- **21)** Independent Auditor’s Report
**25)** Statement of Financial Activities
**26)** Balance Sheet
**27)** Statement of Cash Flows
**28)** Notes to the Financial Statements
## **Our Services;**
**Activity Hub** - Sessions delivered to groups of adults at our centres in Exeter for 51 weeks of the year
**Community Services** - 1-1 enabling in the community and short breaks away from home
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OUR VALUES
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Equality
Centred Attitude
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challenging situations
respect for all
suits the person
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Recognising the value A culture of transparency, A fun, positive and
and importance of good honesty and intergrity to healthy environment for
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relationships, creating a build trust and everyone to feel secure,
sense of belonging oes confidence eran safe and happy
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**Youth Services** - Saturday Club, After School Club and Holiday club for young people
**BISnet / Calmer Lives** - Therapeutic support for individuals and families **Create** - Arts and Culture
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**5**
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The Activity Hub has delivered sessions to around 60 people this year, offering around 30 different sessions each week. Sessions are chosen after consultation with the people we support each term and have included new subjects such as Storytelling with Puppetry and Song, to Pottery and Mosaic Arts, Drumming for Musicals, and Equality and Diversity sessions. These have sat alongside the firm favourites loved by the people we support such as Sensory, Cooking, Life Skills and Sports.
Demand for this service remains high, especially for individuals with very complex needs. The Activity Hub has seen significant growth this year, and has been able to offer places for 10 new starters, with 6 more waiting to start.
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Over 40 New
Sessions
, ,
60 People
accessed
across year
1312 sessions
delivered
over year
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## **Chloe’s Transition**
Chloe had been happily attending CEDA’s youth services for many years. She has grown up with strong attachments and experiences extreme anxiety in the face of change and transition.
As an adult, several attempts to transition Chloe into new living arrangements and other services were unsuccessful and Chloe was struggling to step forward into her adult life. Collaborative work between CEDA’s Youth Service and Activity Hub resulted in a transition where Chloe’s trusted people were able to be with her and support her to slowly form new bonds and connections on her own terms.
Chloe is now settled and thriving in the Activity Hub, making friends, having fun a and learning. Being valued and supported in ways that work for her has shown Chloe that change can be a positive experience. Chloe's wellbeing is ke much improved and her mum reports that on CEDA days she is more S enthusiastic to get up and out of the “at house than she has seen for many years. cadgy ea PeeeaRaeag ew Ee es Pao ya SomaeyPat weeee caeeekee[et] CR el **6** ie[oe]
The Community Services are currently delivering 315.25 hours of 1 to 1 support per week. Activities are chosen by the person to work towards agreed outcomes such as maintaining or increasing mobility, practicing work or life skills and making connections with peers and in the community.
This year there has been a focus on developing volunteering opportunities for the people we support at settings, such as at Powderham Castle, where we support someone to volunteer at the farm there.
## Sophie’s Menu
Sophie loves to go out to eat, but has struggled to make clear choices about what she wants due to the communication differences she experiences.
Sophie was already using pictures to make other choices, such as activities, and has gained more confidence and skill with this over the year. A member of Sophie’s team created a new PECs menu to help her to make clear choices about what to eat and drink. Using a format that Sophie is already familiar with has worked well and she has already been putting this to good use. Sophie is now able to understand the whole range of options available at a cafe or restaurant and make her choice using her new tool.
Although this is a 1-1 service, connection is very important for many of the people we support, so to address this there have also been group days, giving our people the opportunity to meet up with friends and share experiences. These included a Mars day, with a trip to Exeter cathedral to see the Mars exhibition, and a trip to Plymouth Theatre Royal to take part in an interactive and inclusive theatre production.
15,710 hours delivered over year
8421 miles driven
18 People Accessed
**7**
The CEDA youth service supports disabled and disadvantaged young people aged between 5 and 24 in Exeter and surrounding areas. We run Saturday, holiday and after school clubs with a focus on providing safe, fun, and interactive experiences. Clubs are held at CEDA’s main centre and out in the community, with trips including Puxton Park, Trethorne Leisure Farm, Paignton Zoo, iBounce and Plymouth Aquarium.
The Youth Service supports many young people with more complex needs requiring a higher level of support (more than 1-1). This year a mentoring programme, which has upskilled staff members to work effectively with their most complex young people, has resulted in a 50% increase in the number of these Young People receiving services.
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2948 places
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year
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153 Young
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176 Trips out
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venues
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## Sam’s Story
Sam is a 13 year old boy with autism. When he started he was very isolated and would take himself off on his own away from others. As CEDA became a safe and comfortable environment for him, Sam became confident enough to make his own tentative connections with other young people. Sam has since developed friendships with other users at CEDA and we have seen Sam have lovely interactions helping those younger than himself as well as those his own age. Sam’s parents gave the following feedback,
“Without CEDA Sam would have no access to a peer group outside school. This is especially important during the school holidays.”
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## Os ee SeeSe ae **CALMER LIVES** a BISNET /
Our two therapeutic mentors have worked with 159 families across the year, providing 1168 sessions of support to families experiencing difficulties. These families usually receive 6 funded sessions and work toward tailored outcomes depending on their situation.
This year, in order to more accurately reflect the type of service being provided as well as to increase referrals, BISnet conducted market research leading up to a name change and re - brand to be launched in the new reporting period.
## **Reflection Tool**
A reflection tool was introduced to help individuals to identify and monitor clear outcomes and measure any progress. Families graded a selection of statements from 1-10 (with 10 being highest) before and after receiving at least 6 sessions from BISnet/Calmer Lives. Here are a selection of the results;
## **A Parent’s Story**
“Having been failed by the support services offered by our local authority, my daughter started sessions with BIS-net to help her to work through the troubles she was having with a variety of issues including school anxiety and family relationships/dynamics. After attending a series of weekly sessions, she has now arrived at a much happier place in life and feels better equipped to handle the challenges that her rapidly approaching adult life will bring. BIS-net guided me sensitively through the relationship issues I was experiencing with my neuro-diverse children. After each session, I was directed towards relevant supporting resources and materials that I could utilise in my spare time to quickly give me the tools to improve.
I'm now taking a completely different approach towards communication with my whole family and can honestly say that my relationship with them as a whole has never been better. I honestly don't know what we'd have done without the help of BIS-net”.
**9**
Supported by the National Lottery Community Fund, Access All Aerials (AAA) broadcasts radio programmes made by disabled people seven days a week, 24 hours a day. With a regular reach of over 2,600 weekly listeners, audience interactions continue to grow as the project becomes more well known. As well as giving the opportunity to broadcast on the radio, Access All Aerials is also running the ‘Radio PathwAAAys’ learning programme. Over this year we have supported 18 learners to develop skills in a number of areas including communication, understanding the law, interview skills and audio production.
## **Charity Challenge Week**
In November, a week organised by AAA presenter Rowan Ford, saw him challenge Access All Aerials presenters, supporters and listeners to get involved with a host of different challenges. This culminated in a 12 hour spin-a-thon broadcasting live and raising over £1,000 for CEDA and BBC Children in Need.
Everyday people got involved with baking challenges, leg waxing and sponsored walks. Our supporters stepped out of their comfort zones and accepted smaller personal challenges as part of the fun initiative. We will be repeating the challenge week in 2024.
**HERITAGE** A eas, cae
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24
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PT
16 Locations
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Made possible for CEDA members, thanks to funding from The National Lottery Heritage Fund, this project was about identifying and highlighting the range of heritage sites which are accessible and disability friendly, to disabled people who live, work or visit the southwest.
24 different CEDA members were involved in visiting, assessing and recording their feelings about a number of different landmarks and attractions around the county. We focused on the moorland, coastline and cities such as Exeter. The project concluded during this reporting period and we hope to create an extension of the project in the future.
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> CEDA CSE ee eee a ie CREATE
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Mostly supported this year by legacy funding from the Mike Ellis Trust, CEDA Create have offered a number of creative opportunities to our disabled artist network and support circles.
CEDA have over 40 professional artists currently active in producing, curating and exhibiting work across the south west.
In this reporting period, CEDA Create hosted a month - long residency with the Princesshay Shopping Centre where we celebrated 15 years of the CEDA Create brand. The residency was complimented by a pop up radio studio, where Access All Aerials broadcast the majority of its programming across the month, engaging strongly with members of the public, thanks to the glass front studio.
We also partnered with local artist Mark Ware as part of his Arts Council England funded project ‘Nature Effects’ where we brought together the work of six professional artists and exhibited within the magnificent Exeter Cathedral. This exhibition was recognised with a private audience event featuring the Lord Mayor of Exeter, councillors and MPs.
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DEVELOPING ME
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The Developing Me project has been funded by the Henry Smith Charity for the last 6 years and has allowed us to work with individuals to work towards individual goals such as finding new homes and care providers, finding and accessing community groups, building confidence and making new friends, learning how to use public transport and having the confidence to deal with whatever might arise.
The emphasis on the work delivered has been to support people to identify what they need, to make plans and to be in control of their own life, having a voice when it comes to making decisions and changes in their lives. This ensures they are not ‘done to’ by others but are active participants in their own life.
This year has seen our final year of funding for the current project, although we are currently seeking other funding to continue this work in the future.
## **Increased control over own life**
## **Improved Health & Wellbeing**
## **Greater independence**
141 people worked 204 people worked pend 99 people worked Pee ee presis Rechte. towards this outcome towards this outcome towards this outcome ; eehrect pepeairarny singer with 84% reporting with 73% reporting with 76% reporting significant progress significant progress significant progress Sun Si ee an a ed Regen aaa ui Tiee **n** ees een AA Seae arava Montamog nay orieh ace ana Sea a a oe eeRe ae Bee iki Teak tyCae are besCe ee oroe ialea gh eeNigeria ote ore eeei f **o** t cases CORREm ee ee dae a eaSeene SotieeeAgeBS 8ASevegGeoe RI A ee **a** neaa Dae Tu etreeeePiece tan ogee cn Aa **Decreased** tye 2 ee she sealsSanu aera ds **Increased** ata Peery ee ia ag Mera Fenn tech ery **Increased confidence** sentra hae dieeean **e** CES gee ete Miser ch ok raat **isolation basic skills and self-esteem** is Se teneeeMaer RE OeeM PARE Te To en fel eu cenith ALN Es ean eee cae age 139 people worked 170 people worked 228 people worked towards this outcome towards this outcome towards this outcome with 81% reporting with 82% reporting with 88% reporting significant progress significant progress significant progress
**12**
Over the past year we have built strong links with the local McDonalds Franchisee through their community connections programme. We have been invited throughout the year to VIP days at their restaurants with our young people, where our young people have had the opportunity to make their own McFlurries, show off their cup stacking ability, build their own burger and even get a sneak peek behind the scenes of a McDonalds kitchen.
We are so grateful to all the wonderful staff at McDonalds who have managed to make these events so magical for our young people. This support from Orchestra Restaurants (the local franchise group of McDonalds) have filled a significant funding gap within our Youth Services and we are very appreciative of the staff teams who continue to donate through their payroll lottery.
**13**
## **Currently across our Community and Hub services;**
88 people are working towards outcomes to improve their Wellbeing
- 80 people are working on outcome that Increase Empowerment
- 43 people are working on outcomes to Improve their Connection with others
## **Impact reporting;**
We have recently changed the way we record and measure impact - next year we will have a much larger set of data to help us see what impact our work has had on the people who use our service. This year, we have a range of “Impact Stories”, such as Alexander’s below. All of these (100%) report impact in at least one of the 5 areas above, the highest being “Improved Connection” (82%) and “Improved Wellbeing” (70.6%)
## **Watch this space for more info in the next report!**
## Impact Story - Alexander
Alexander recently joined CEDA with a mixture of sessions in the Hub, Radio and also having some 1:1 support out in the community. This mixture seems to work for Alexander, giving him chance to connect with other people in groups and also have focused time to work on a range of skills and outcomes.
It is noticeable that having 1:1 support out in the community particularly benefits Alexander - he's been going on public transport, scanning his bus pass, saying hello to the public & making connections. He enjoys swimming, shopping and cooking, all of which help to develop his life skills, support his wellbeing, as well as becoming more independent. In addition, some of Alexander’s 1:1 support has been used to attend his farm sessions for work experience. There has been so much engagement and enjoyment in doing the activities (brushing the ponies, feeding the goats, painting the fence, weeding, etc), the impact of having 1:1 support really has made a difference for Alexander and his skills and independence are flourishing.
## Impact for Alexander
Improved Wellbeing Improved Connection
Greater Equality
Being & Feeling Valued Increased Empowerment
**14**
REFERENCEANDADMINisfRATIVE DEfAILS
Community Equality Disability Action
Reference and Administrative Details
Charity Registration Number
1096528
Company Registration Number 4693500
Patrons
Roger Jefcoate CBE DL
Registered Office
The Clare Milne Centre
Emperor Way
Exeter
EX13QS
Bankers
Bank of Scotland
London
33 Old Broad Street
London
SX2 1LB
Auditor
Westcotts (SW) LLP
Timberly
South Str8et
Axminster
Devon
EX13 SAD
Solicitors:
Tozers LLP
Broadwalk House
Southernhay West
Exeter
Devon
EX1 1UA
Trustees
J Osgood
S Keable
C Fotheringham (appointed 11 July 2023)
A Punter
T Smale
N Hallam
R Davison
M Picken
M Banfield (resigned 17 October 2023)
H Holt (resigned 17 October 2023)
Chief Executive Officers
Renata Colley
Diana Cole
TRUSFEE'S REPORT
Community Equality Disability Action
Trustees. Report
The trustees are pleased to present their annual Trustees, Report together with the financial
statements of the charity for the year ending 31 March 2024 which are also prepared to meet the
requirements for a Directors, Report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, 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).
Publlc benefit
The trustees confirm that they have complled with the requlrements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Objectives and activities
Objects and alms
To empower disabled people so they are happy, connected and seen.
Our objectives are:
To increase users, independence and empower adults, children and young people to make
choices and take control of their own lives.
To develop people's knowledge and skills so they are supported to live the life they have chosen
for themselves.
To actively promote inclusion, overcoming barriers and achieving equallty for Disabled People.
To develop play, social skills and short breaks for children and young people to broaden
experiences towards independence.
To achieve these aims CEDA is committed to listening to and understanding our users. their families
and professionals through consultation. being forward thinking, and by being person centred. CEDA
can provide:
Activities within the Clare Milne Centre
Person Centred Planning
Enabling seNices
Holidays and short breaks
Children and Young People services
A voice for disabled people to share their thoughts and experiences via a radio station.
Arts, culture and creative development
Therapeutic input for families and professionals to understand and adapt their approaches to
individuals who have autism, learning disabilities or unsafe behaviours.
TRUSFEE'S REPORT
Community Equality Disability Action
Trustees. Report
Financial review
Following a period of high inflatlon, coupled with below inflation uplifts from local authority contracts,
CEDA was facing an unrestricted budgetary deficit of £69K for the year. Securing funds from trust and
foundations has been difficult and several long term supporters of CEDA have not been able to
continue that support, because of their own financial pressures. The team have all pulled together to
address the deficit, reducing expenditure at every possible opportunity. ending the year with an
unrestricted deficit of £20,716. Fortunately, CEDA has succ8ssfully built up financial reserves and we
continue to be optimistic about our future.
We are forecasting another deficit in the coming year and are seeking to expand our fundraising
activities to include corporate. philanthropic and legacy donations, all of which will take some time to
impact on income.
Pollcy on reserves
The Board of Trustees has established this reserves policy in order to 8nsure that:
(1) There are adequate funds available to meet the contractual needs of the organisation.
(2) There are adequate funds available to meet any obligations incurred through a grant or
commissioning agreement.
(3) The organisation has sufficient working caprtal to enable it to efficiently deliver contracts for our
clients and potential clients and to undertake initiatives and developments in line with our
objectives.
(4) There are adequate funds available to meet all contingent liabilities. including legal obligations.
should the charity be wound up (e.g. redundancy).
In normal times. taking into account the risk. sustainability. and the variability of CEDA'S income, the
Board of Trustees has established a policy whereby the unrestricted funds held by the charity should
be between 3 and 6 months, operating costs. Of this, the board aims to hold 2 months of free reserves
(unrestricted funds. not designated or invested in tangible fixed assets).
The charity currently has 4.3 months expenditure held in unrestricted reserves therefore hitting the
target set. At this level, and in normal circumstances, the trustees believe that they would be able to
continue the current activities of the charity in the event of a significant drop in income. It would
obviously be necessary to consider how the funding would be replaced or activities changed.
In light of the heightened risk of a significant fall in income coupled with the increased cost of service
provision due to the current economic climate, the Board will review the reserves position regularly.
Decisions as to how unrestricted reserves are drawn down will be taken by the Board.
TRUSFEE'S REPORT
Community Equality Disability Action
Trustees. Report
At 31 March 2024 there were unrestricted reserves of £548,093 (2023: £568.809), of which £8,860
(2023.. £6.758) is held in tangible fixed assets. This leaves £539,233 (2023: £562,051) of funds which
are readily available. The Trustees are aware of various financial pressures on the charity's income
over the coming period and in addition to the designated fixed asset fund, have designated £332,000
(2023.. £322,000). of which £100,000 is for redundancy and Severan reserves, £70,000 is for an
emergency transport fund, to replace, repair or hire a vehicle so that services remain unaffected;
£42,000 is required to update the website and IT systems across the charity. £50,000 to cover the
inflationary pressures and instability of funding and £70,000 to support environmental and
conseNation challenges, for example the installation of solar panels. This leaves £207,233 (2023:
£240,050) of 'free' reserves. which is 1.6 months of running costs which is just under our policy tsrget
but takes into consideration and provides for any further impacts from the current economic and
inflationary pressures.
Board Effectiveness
The Board meet quarterly as well as holdlng additional meetings to review budgets and agree
strategic development for the charity, as required. Commitment from the Trustee Board continues to
be excellent with meetings well attended and contributions from all.
The Board are looking to recruit further members in the coming year and are particularly interested in
seeking representation from the Disabled community and those with an interest in the environment.
Grants Received
Clare Milne Trust
Grant for maintaining the Clare Milne Centre
Supporting youth services
Year 3 of 3 year funding for Developing Me Project. supporting
disabled people to make changes, transitions, and challenges in
the lives
Orchestra Ltd
Henry Smith Charity
DCC Small Grants Scheme
Additional funding to support youth seNices costs for trips, drivers
and fuel costs
Exeter Dispensary Charity
Funds to purchase training dummy for defibrillator and adapted
kitchen equipment for lrfe skills and cooking
3 year grant to operate Access All Aerials radio station
Purchase of Acheeva bed
Reaching Communities
The Master Charitable Trust
Music for All
Music opportunities for children and young people
Music opportunities for children and young people
General charitable costs
D'oyly Carte Trust
Exeter Foundation
Northbrook Community
Garfield Weston
Developing behaviour support skills of yOLrth team
Contribution to CEDA core costs
Edward Gosling
BBC Children in Need
Contribution towards a minibus
1 year funding for trips and activities for children and young people
2nd year funding to employ a part time Sports Leader
Funds to purchase new adapted minivan, driver salary and training
Contribution for Acheeva bed
Peter Harrison
Motability
David Gibbons Foundation
Various donations
from friends. families, and community organisations
TRUSFEE'S REPORT
Community Equality Disability Action
Trustees. Report
Investment policy and objectiv•s
The Trustees may, in accordance with the Memorandum of Association:
"Deposit or invest funds in any manner (but to invest only after obtaining advice and having regard to
the suitability of investments and the need for diversification)."
During this period CEDA held its working capital in a combination of bank current accounts and
deposit accounts. In addition CEDA holds £104,794 (2023.. £100,474) of its reserves in an investment
account with Charifund.
Plans for future periods
Alms and key objectlves for future perlods
The charity's priority continues to be the delivery of quality services and, in order to achieve this, we
will be seeking additional funding to create new projects to develop the skills and experiences for
those that we support. Projects in development include accessing outdoor spaces to support
individual well-being; parental and carer support for those who are struggling to successfully support
individuals with anxiety which stems from their disability. creative opportunities and continued support
for the Radio Station, Access All Aerials.
Our Bls-net service, which launched in 2012, has changed and adapted to meet the ever-changing
needs of the families that we support. This year we will be rebranding the service and embarking on a
marketing campaign to drive up awareness of the service and the positive impact it has for families.
The installation of solar energy panels will be a priority for this financlal period., which will further our
aim of reducing our carbon footprint, as well as reducing costs for the charity, in the long run.
Going concern
The Board is confident that, with the current level of reserves. CEDA will continue to maintain a strong
financial position. The budget forecast for the coming year shows a deficit, due to the inflationary
pressures, along with an upward pressure on staff salaries. However, because the charity has been
well managed and reserves have been added to year on year, there are sufficient funds in reserve to
fflanage this situation without causing financial difficulties for the charity. Plans continue to be
reviewed to address the situation to ensure costs are minimised. contracts are renegotiated. and
additional income is sourced. Trustees therefore have no material concerns over the charity's ability to
continue as a going concern.
Structure, govemance and management
Principal Risks and Uncertainties
A risk register is in pla which identifies all known and potential risks facing the charity. This is
reviewed by the board annually as a matter of cxjurse and more frequently as new risks are identified.
The main current risks to the charity are..
Financial uncertainty caused by inflationary pressures coupled with local authority cutbacks and
failure to raise contract prices in line with inflation.
Local authority's financial difficullies leading to cuts in sep4ices leading to reduced income.
The potential for the local authority declaring bankruptcy. resulting in funding loss for all non
essential services.
Cyber attack, loss of data.
Decrease in support from trusts and foundations due to increased demand form other charities.
TRUSFEE'S REPORT
Community Equality Disability Action
Trustees, Report
Statement of trustees, responsibilities
The trustees (who are also the directors of Community Equality Disability Action for the purposes of
company law) are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice). including FRS 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards. comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant information that they know of and of which
they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 1110712024
behalf by:
and signed on its
T Smale
Chairman and trustee
INDEPENDENTAUDrrowsREPORT
Community Equality Disability Action
Independent Auditor's Report to the Members of Community Equality
Disability Action
Opinion
We have audited the financial statements of Community Equality Disability Action (the 'charity') for the
year ended 31 March 2024. which comprise the Statement of Financial Activities. Balance Sheet.
ststement of Cash Flows. and Notes to the Financial Statements. induding a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is
United Kingdom Accounting Standards, comprising Charities SORP FRS 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice. and
have been prepared in accordance wth the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concem for a period of at least twelve months from when the original financial
statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sections of this report.
Other Information
The trustees are responsible for the other information. The other infomiation comprises the
information included in the annual report, other than the financial statements and our auditor's report
thereon. Our opinion on the financial statements does not cover the other information and. except to
the extent otherwise explicitly stated in our report. we do not express any form of assurance
conclusion thereon.
INDEPENDENTAUDrrowsREPORT
Community Equality Disability Action
Independent Auditorfs Report to the Members of Community Equality
Disability Action
In connection with our audit of the finanal statements. our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to detenIne whether there is a material misstatement in the financial statements or a
material misstatement of the other infonnation. If. based on the work we have performed, we conclude
that there is a material misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, Report for the financial year for which the financial
statements are prepared is consistent with the financial statements., and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtsined in the
course of the audit, we have not identified material misstatements in the Trustees, Report,
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and retums; or
certain disclosures of trustees remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, responsibilities (set out on page 11), the trustees
are responsible for the preparatlon of the financial statements and for being satisfied that they give a
true and fair view, and for such internal control as the trustees determine is necessary to enable the
preparation of financial statements that are free from material misstatefflent, whether due to fraud or
error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going conrn and using the
going concern basis of accounting unless the trustees erther intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error. and to issue an auditor's report
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee
that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement
when it exists. Misstatements can arise from fraud or error and are considered material if. individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
INDEPENDENTAUDrrowsREPORT
Community Equality Disability Action
Independent Auditor's Report to the Members of Community Equality
Disability Action
The extent to which our procedures are capable of detecting irregularities. including fraud is detailed
below:
We identified areas of laws and regulations that could reasonably be expected to have a material
effect on the financial statements from our general commercial and sector experience and
through discussion with the trustees and other management and inspection of the charity's
correspondence. We communicated identified laws and regulations throughout our team. and
remained alert to any indications of non-compliance throughout the audit.
The charity is subject to laws and regulations that govem the preparation of the financial
statements, including financial reporting legislation, and other charity legislation. The charity is
also subject to other laws and regulations where the consequences of non-compliance could have
a material impact on the amounts or disclosures within the financial statements, including
employment, anti-bribery, anti-money laundering and certain aspects of charities legislation.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have
detected some material misstatements in the financial statements, even though we have properly
planned and performed our audit in accordance with auditing standards. In any audit, there
remains a higher risk of non-detection of irregularities, as these may involve collusion, forgery.
intentional omissions. misrepresentations. or the override of internal controls. We are not
responsible for preventing non-compliance and cannot be expected to detect non-compliance with
all laws and regulations.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations. or the override
of internal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances. but not for the pUoSe of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
auditor's report to the related disclosures in the financial statements or. if such disclosures are
inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However, future events or conditions may cause the charity to
cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements. including the
disclosures. and whether the financial statements represent the underlying transaclions and
events in a manner that achieves fair presentation
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
INDEPENDENTAUDrrowsREPORT
Community Equality Disability Action
Independent Auditorfs Report to the Members of Community Equality
Disability Action
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charity's trustees those matters we are required to state to them in an auditorfs
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its trustees as a body, for our audit
work, for this report, or for the opinions we hav& formed.
Stuart Carrington FCA (Senior Statutory Auditor)
For and on behalf of Westcotts (SW) LLP,
Timberly
South Street
Axminster
Devon
EX13 SAD
Date,. 02.08.2024
ATEMENTOF FINANCIALAcnvmES
Community Equality Disability Action
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
other income
2,874
1,276,742
23,902
533
168,411
1,976
3.407
1,445.153
25,878
13.724
1.451.664
20,227
Total income
1,303,518
170,920
1,474,438
1,485,615
Expenditure on:
Charitable activities
1,328.369J
(1,328.369)
214.555
.(l:542,924).l.378,s73)
(1,542,924)
(1,378,573)
Total expenditure
Gainsl(losses) on
investment assets
(214,555)
4,320
4.320
Net (8xpenditure)lincome
Transfers between funds
(20,531)
.(185)
(20,716)
{43,635)
185
(64,166)
106,321
Net movement in funds
{43,450)
(64,166)
106,321
Reconciliation of funds
Total funds brought forward
568,809
270,388
839,177
732,856
Total funds carried forward 16
548,093
226.918
775.011
839.177
All of the charity's activities derlve from continulng operats'ons during the above two perlods.
The funds breakdown for 2023 is shown in note 16.
BALANCE SHEEr
Community Equality Disability Action
(Registration number: 4693500)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
Investments
10
92.223
104,794
197.017
110.576
100,474
211,050
Current assets
stocks
Debtors
Cash at bank and in hand
250
167,793
489,804
657,847
250
163,927
564,551
728,728
12
13
Creditors: Amounts falling due within one year
14
(79,853)
(100,601)
Net current assets
577,994
828,127
Net assets
775,011
839,177
Funds of the charity:
Restricted income funds
Restricted funds
226,918
270,368
Unrestricted income funds
Unrestricted funds
548,093
568,809
Total funds
16
775,011
839,177
The financial statements on pages 16 to 34 were approved by the trustees, and authorised for issue
on ..1.11.Q712Q%4. and signed on their behalf by..
T Smale
Chairman and trustee
ATEMENTOFCASH FLOWS
Community Equality Disability Action
Statement of Cash Flows for the Year Ended 31 March 2024
2024
2023
Note
Cash flows from operating activities
Net cash {expenditure)lincome
(64,166)
106,321
Adjustments to cash flows from non-cash items
Depreciation
Investment income
30,119
{21,050)
{55,097)
13,079
(9,263)
110.137
Working capital adjustments
Increase in debtors
(Decrease)lincrease in creditors
12
14
(3,866)
(20,748)
(38,357)
2,031
Net cash flows from operating activities
(79,711
73,811
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Sale of tangible fixed assets
Gainsl(losses) on investment assets
21.050
{11,766)
9.263
(88,611)
732
721
10
L4,320)
4,964
Net cash flows from investing activities
77,895)
Net decrease in cash and cash equivalents
{74,747)
{4,084>
Cash and cash equivalents at 1 April
4.551
568,635
Cash and cash equivalents at 31 March
489,804
564,551
All of the cash flows are derived from continuing operats'ons during the above two periods.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Charity status
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not
have share capit21. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered office is:
The Clare Milne Centre
Emperor Way
Exeter
EX13QS
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented. unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Ststemeni of Recommended Practice (applicable to charities preparing Iheir accounts in
accordance with the Financial Repx)rting Standard applicable in the UK and Republic of Ireland (FRS
102)) (issued in October 2019> - (Charities SORP (FRS 102}), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Community Equality Disability Action meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliably.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fulfilled in the reporting
period.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of
the dividend due.
Expenditure
All expenditure is recognised once there is a legal or Constructive obligation to that expenditure. it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Charitable activities
Charitable expenditure comprlses those costs Incurred by the charity in the delivery of Its actlvities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly. the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1,000.00 or more are initially recorded at cost.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Asset class
Property improvements
Equipment
Fixtures and fittings
Molor vehicles
Depreciation method and rate
4 years straight line
3 years straight line
150/0 reducing balance
250/0 reducing balance
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at rnaet value at
the balance sheet date. Realised gains and losses on investments are calculated as the difference
between sales proceeds and their market value at the start of the year, or their subsequent cost, and
are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are
credited or charged to the Ststement of Financial Activities based on the market value at the year end.
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after
due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
Insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between
the proceeds. net of transaction costs. and the amount due on redemption being recognised as a
charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is reGognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds a general funds that are available for use at the trustees discretion in
furtherance of the objedives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the
trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Financial instruments
Classlficatlon
Financial assets and financial liabilities are recognised when the charity becomes a party to the
contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that eVIdenS a residual interest in
the assets of the charity after deducting all of its liabilities.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction
costs}, except for those financial assets classified as at fair value through profit or loss, which are
initially measured at fair value (which is normally the transaction price excluding transaction costs),
unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing
transaction. the financial asset or financial liability is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only
when there exists a legally enforceable right to set off the recognised amounts and the charity intends
either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Flnancial assets are derecognised when and only when a) the contractual rights to the cash flows
from the financial asset expire or are settled, b) the charity transfers to another party substantially all
of the risks and rewards of ownership of the financial asset, or c) the charity. despite having retained
some, but not all, significant risks and rewards of ownership, has transferred control of the asset to
another paty.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
Debt Instruments
Debt instruments which meet the following conditions are subsequently measured at amortised cost
using the effective interest method:
(a) The contractual return to the holder is (i) a fixed amount; {ii) a positive fixed rate or a positive
variable rate: or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both)
to be linked to a single relevant observable index of general price inflation of the currency in which the
debt instrument is denominated, provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of
the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent
on future events other than (1) a change of a contractual variable rate,. (21 to protect the holder
against credit deterioration of the issuer; (3> changes in levies applied by a central bank or arising
from changes in relevant taxation or law., or (li) the new rate is a market rate of interest and satisfies
condition (a).
(d) There is no contractual provision that could. by its terms, result in the holder losing the principal
amount or any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to
put it back to the issuer before maturity are not contingent on future events, other than to protect the
holder against the credit deterioration of the iSSLJer or a change in control of the issuer, or to protect
the holder or issuer against changes in levies applied by a central bank or arising from changes in
relevant taxation or law.
(f) Contractual provisions may permit the extension of the term of the debt instrument. provided that
the return to the holder and any other contractual provisions applicable during the extended term
satisfy the conditions of paragraphs (a) to (c).
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Debt instruments that are classified as payable or receivable within one year on initial recognition and
which meet the above conditions are measured at the undiscounted amount of the cash or other
consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions
are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured
at cost (which may be nil) less impairment.
Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares
(where shares are publicly traded or their fair value is reliably measurable) are measured at fair value
through profit or loss. Where fair value cannot be measured reliably, investments are measured at
cost less impairment.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in
subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost
is measured by reference to the nominal value of the shares issued plus fair value of other
consideration. Any premium is ignored.
3 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
2024
Total
2023
Donations
2,874
2,874
533
533
3,407
3,407
13,724
13,724
Income from donations and legacies of £3,407 (2023.. £13,724) includes £2,874 (2023: £13,724)
unrestricted funds and £533 (2023: £-) restricted funds.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
4 Income from charitable activities
Social Transport
Services
income Fee income
Grant
income
Total
2024
Total
2023
Activity Hub
Children's
Services
Community
Services
Bis Net
249.022
17.414
175,421
74,953
516,810
534,663
211,046
22,762
240,339
52,867
527,014
517,022
163,834
33.238
657,140
5,038
34
45,248
129,390
29,399
574,549
35,900
4,496
168,216
334,162
67,167
1,445,153
331,484
68,495
1,451,664
Income from Charitable Activities of £1,445.153 (2023: £1,451.664) includes £1.276.742 (2023:
£1,196,713) unrestricted funds and £168,411 (2023.. £254,951) restricted funds.
5 Other income
Unrestricted
General
Restricted
funds
Total
2024
Total
2023
Bank interest
Apprenticeship funding
Other income
21,050
21,050
9,263
6,000
4,964
20,227
2.852
23,902
1,976
1,976
4.828
25,878
Other income of £25,878 (2023.. £20,227) includes £23.902 (2023.. £19.517} unrestricted funds and
£1,976 {2023: £710) restricted funds.
NOTESTO THE FINANCIALsfATEMEMrs
u)roOT•),
Q)p
in **(+iN,ry
(rym >>
o o o UJU&CD
lu
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NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
7 Net incomingloutgoing resources
Net (outgoingyincoming resources for Ihe year include:
2024
2023
Operats'ng leases - land and buildings
Audit fees
Depreciation of fixed assets
Equipment hire
40.000
6,200
30,119
40,000
9,900
13,079
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
9 Staff costs
2024
2023
Wages and salaries
Social security costs
Pension costs
1,143.236
68,862
19.921
1,008,701
59,402
15,763
1.083,866
1,232.019
The monthly average number of persons (including senior management I leadership team) employed
by the charity during the year expressed as full time equivalents was as follows-
2024
No
2023
No
Central staff
Direct support staff
39
39
Total full-time equivalents
Average headcount
43
100
43
No employee received errK>luments of more than £60,000 during the year (2023: Nil).
The total employee benefits of the key management personnel of the charity were £82,648 (2023
£77,226).
NOTESTO THE FINANCIALsfATEMENrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
10 Tangible fixed assets
Property Fixtures and
improvements
Fittings Motor vehicles
Equipment
Total
Cost
At 1 April 2023
Additions
73,828
15,263
3,660
220.324
125,680
8,106
435.095
11,766
At 31 March 2024
73,828
18,923
220,324
133,786
446,861
Depreciation
At 1 April 2023
Charge for the
year
73.828
11.638
121.185
117.868
324.519
636
24.789
4,694
30.119
At 31 March 2024
73,828
12,274
145,974
122,562
354,638
Net book value
At 31 March 2024
6,649
74,350
11,224
92,223
At 31 March 2023
3,625
99.139
7,812
110.576
11 Fixed asset investments
Other investments
Listed
investments
Total
Cost or Valuation
At 1 April 2023
Revaluation
100,474
4,320
100,474
4,320
Al 31 March 2024
104.794
104.794
Net book value
At 31 March 2024
104.794
104.794
At 31 March 2023
100,474
100,474
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Debtors
2024
2023
Trade debtors
Prepayments
112,633
55,160
167,793
142,929
20,998
163,927
13 Cash and cash equivalents
2024
2023
Cash on hand
Cash at bank
Short-term deposits
294
96,634
392,876
489,804
67,689
496,862
564,551
14 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals
3,839
26,539
49,475
79,853
4,875
28,058
67,668
100,601
15 Commitments
Capital commitments
The total amount contracted for but not provided in the financial statements was £Nil (2023 - £Nil).
Operating lease commitments
At 31 March 2024 the (x)mpany had lease payments due under nOn-CanlIable operating leases as
set out below:
Land and
Buildings
Plant and
Machinery
Operating lease payments due:
2024
2023
In less than one year
Between one and five years
40,000
16,667
4,855
259
44,855
16,928
45,464
61,781
56,667
5,114
61,781
107,245
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
16 Funds
Incoming Resources
1 April 2023 resources expended Transfers
Gainsl 31 March
(losses)
2024
Unrestricted funds
General
General Funds
240,050 1,303,518 (1,326,995) (13,660)
4,320
207,233
Designated
IT infrastructure and
modernisation
Redundancy and
severance
32,000
10,000
42,000
100.000
70,000
6.759
55,000
100,000
70,000
8,860
50,000
Emergency transport
Fixed assets
Cost mitigation
Environmental and
conservation challenges
(1.374)
3.475
(5,000)
65,000
328.759
5,000
13.475
70,000
340,860
-(1,374).
Total unrestricted
funds
568.809 1,303.518 (1,328,369)
(185)
4,320
548,093
Restricted funds
Access All Aerials
General restricted funds
The Mike Ellis Trust
Music 20-22
Developing Me
Sport
Restricted capital assets
D'oyly Carte
Peter Harrison
Children in Need
DCC
Lottery
Richer Sounds
Acheeva Bed
Motability
McDonalds
Northbrook
1.465
2.171
37.432
(1,996)
(37,337)
(19,050)
(6)
(31.669)
1,640
(861)
1.270
85.129
67,349
1,194
1,200
18,900
12.769
754
103,818
(754)
8,291
(28,745)
{375)
(14,349)
(9,433)
(5,000)
(34,385)
{236)
{465)
(20,786)
(6.580)
(2.445)
83,364
3,125
3.500
14.349
9.433
5,000
39,513
18,863
236
2.000
20,786
23,991
8.771
(8.108)
200
6.500
7.500
95
15
5,055
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Incoming Resources
1 April 2023 resources expended Transfers
Gainsl 31 March
(losses)
2024
CEDA Celebrates
Edward Gosling
Garfield Weston
Flying Leaps
1,283
10.000
30.000
1,150
(415)_
170.920 (214,555)..
(1,283)
10,000
30,000
985
226,918
250
185
270.368
Total funds
839,177 1,474,438
1,542,924
Incoming Resources
1 April 2022 resources expended Transfers
4,320
775,011
Gainsl 31 March
(losses)
2023
Unrestricted funds
General
General Funds
159.643 1.229.954 (1,199,456)
50,630
(721)
240,050
Designated
Property
IT infrastructure and
modemisation
Website
Redundancy and
severance
45,000
(45,000)
32,630
50,000
(630)
(50,000)
32,000
100,000
70,000
8.042
55.000
100,000
70,000
8.759
Emergency transport
Fixed assets
Recovery fund
Cost mitigation
Staff development
Environmental and
conservation challenges
(1,283)
(55,000)
55,000
(20,000)
55,000
20,000
65,000
(1,283) (50,630)_
65,000
328,759
380,672
Total unrestricted
funds
540 315 1229 954
1200 739
721
Restricted funds
Access All Aerials
General restricted funds
The Mike Ellis Trust
Music 20-22
Developing Me
Sport
4,166
516
105.775
4.073
21.073
754
980
36.250
(3,681)
(36,000)
(20,646)
(6,757)
(45,605)
1,465
766
85.129
2.684
37.301
12.769
754
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Incoming Resources
1 April 2022 resources expended Transfers
Gainsl 31 March
(losses)
2023
Restricted capital assets
D'oyly Carte
Peter Harrison
Children in Need
DASH
DCC
Lottery
Richer Sounds
Acheeva Bed
Motability
27,734
2,322
10,217
8,325
7,586
(12,528)
(2,322)
(10,868)
(9,392)
(7,586)
(5,000)
(15,637)
(1,203)
88,612
103,818
15.000
10,500
14.349
9,433
5,000
34,500
10,811
2,000
100,635
(609LL79.240}
255,661 _.(177,834)
18,863
236
2,000
20.786
270,368
(9,372)
192,541
Total funds
732,856 1,485,615
1,378,573
721
839,177
Purpose of Unrestricted Funds
The IT Infrastructu and modernisation fund has been set up to cover the cost of updating the IT
systems and costs for rnaintaining the website.
The designated redundancy and severance reserve has been calculated based on statutory figures
with consideration to the likelihood If a number of employees were made redundant.
The emergency transport fund has been set up to replace, repair or hire a vehicle so that services
remain unaffected.
The fixed asset designated fund has been set up to cover the write down of assets as the funds are
not availabl@ to us.
The cost mitigation fund will be used to cover the increased expenditu next year as a result of the
cost of living crisis and its inflationary impact on running costs for the organisation.
A fund has been set up to cover environmental and conservation challenges for example the
installation of solar panels.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Purpose of Restricted Funds
Children's Trips
Donations from BBC Children in Need to pay for trips and activities, minibus hire and drivers for the
children and young people at CEDA.
General Restricted Funds
Funds received for particular projects wilhin CEDA including a grant from The Clare Milne Trust.
Mike Ellis Trust
Funds received for 8 3-year period to support sports and creative activities.
Music 2020-2022
Funds received from Youth Music to provide a range of musical opportunities for children and young
people.
Developing me
Funds received to help enable young people to find positive solutions to live fuller and more active
lives.
Sport
Funds from Mike Ellis Foundation to hold the disability festival in conjunction with South West
Athletics Academy.
Restricted capital assets
Funds received into General restricted funds and a grant received from the Woltson Foundation to
purchase a large acSsible minibus.
Access All Aerials
Transferred ownership of cash and equipment of radio show to CEDA,
D'oyly Carte
Funds received to pay a music practitioner to deliver music therapy.
Peter Harrison
Funds received to fund a part-time sports leader.
Children in Need
Funds received to pay for entrance fees. fuel costs and driver costs for children and young people.
DASH
Heritage Lottery Funding received to fund a project which explores disability access to heritage sites
and how this has changed over the years.
DCC
Funds received to support the additional costs caused by the pandemic, of delivering children's
services.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
Lottery
Year 1 of a 3 year project which will support the development of Access All Aerials, or radio station
which is run by and for disabled people.
Richer sounds
Funds to update the equipment within CEDA'S sensory room.
Acheeva Bed
Conlribution from David Gibbons Foundation to purchase an Acheeva bed, which will allow
wheelchair user to be comfortable out of their wh8elchair whilst still being able to access sessions.
Motability
Provided a grant for a fully electric wheelchair adapt8d minivan to transport CEDA service users,
support driver costs and driver training.
McDonalds
Funds to support the youth service.
Northbrook
Funds to support the youth service through the team training and development.
CEDA Celebrates
Funding to support our annual awards ceremony.
Edward Gosling
Contribution towards a new minibus,
Garfield Weston
Contribution towards the core costs of the charity.
Flying Leaps
Funds to support the adult activity hub activities.
NOTESTO THE FINANCIALsfATEMEMrs
Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2024
17 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 March
2024
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
8,860
104,794
514,292
79,853
83,363
92,223
104,794
657,847
79,853
143,555
Total net assets
548,093
Unrestricted
funds
General
226,918
775,011
Total funds at
31 March
2023
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
6,758
100,474
562,178
(100,601)
103.818
110,576
100,474
728,728
(100,601).
166,550
Total net assets
568,809
270,368
839,177
18 Financial instruments
Categorisation of financial instruments
2024
2023
Financial assets:
Measured at fair value - investments
Measured at transaction price - trade debtors
104,794
112.633
217,427
100,474
142,929
243,403
Financial liabilities:
Measured at transaction pri - trade and other creditors
30,378
32,933
19 Related party transactions
There were no related party transactions in the year (2023.. None).
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CEDA is a registered charity 1096528