Company registratlon number: 4693500
Charty registration number: 1096528
Community Equality Disability Action
(A company lirnited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025

Community Equallty Disability Action
Contents
Referen￿ and Administrative Details
Trustees, Report
3to12
Independent Auditors, Report
13to16
Slatement of Financial Activities
17
Balance Sheet
18
Statement of Cash Flows
19
Notes lo the Financial Statements
20to34

Community Equallty Dlsability Action
Reference and Admlnistrative Details
Charity Registralion 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
SX21LB
Auditor
Westcotts (SW) LLP
Timberly
South Street
Axminster
Devon
EX13 SAD
Sollcltors:
Tozers Solicitors LLP
Broadwalk House
Southernhay West
Exeter
Devon
EX1 1UA
Trustees
J Osgood {resigned 23 April 2025)
S Keable
C Fotheringham
A Punter
T Smale
N Hallam
R Davison (resigned 16 August 2024)
M Picken
Page 1

H Hardy (appointed 11 July 2024)
A Wares (appointed 11 July 2024)
R Setter (appointed 11 July 2024)
Chief Executlve Officer
Diana Cole
Page 1

Community Equality Disability Action
Report of the Chair
Another year goes by and once again it is still necessary to talk about change, instability, lack of
adequate resources and poor strategic development and planning within Government. In the past
twelve months we have had a significant change in national politics and more recently a change in our
local county council administration. Early encouraging national comments about the need for effective
support and resources for the critical charity sector, especially for the disabled. have withered away
as required policy changes have been put on hold for yet another review. Surely the issues are well
enough known by now!
Staff in the charity sector are already paid less well than others in the public and private sector yet
govemment does not appreciate Ihal when it burdens charities with increases in employment costs
this has an impact on their ability to delrver. Pleas about this from the sector fell on deaf ears. We
certainly recognise that increases in the living wage do help staff but this has not been supported by
similar increases from funders. It is increasingly expected that we will just do more for less - hard
when we have been trying to do this for years.
At CEDA itself we have also had to deal with transition. Our very long serving joint chief execLrtive
Renata left half way through the year. Some initial apprehension (at least in my case} that this could
prove challenging has disappeared very quickly. The transition required by both managers and staff
has been delivered with exceptional smoothness and care. For this I sincerely applaud all concerned.
We have also seen long serving trustees depart and new ones appointed. l am grateful that their
contribution has been very effective and valuable. As a charity we are also grateful for the continued
support of the Clare Milne Twst: it has been invaluable again. At a time when many national funders
have stopped funding or paused it to allow for reviews it is so good to see stability from one of
Devon's key charitable funders.
If you look through the later sections of this report you will again see the breadth and depth of the
support that CEDA gives to its members. As talk continues about the need for more collaboration and
partnerships within the sector let's all hope that this delivers what is needed for the so many people in
need. CEDA looks forward to playing its part.
Trevor Smale
Chair of Ihe Board of Directors
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Community Equallty Disability Action
Trustees. Report
The trustees are pleased to present their annual Trustees. Report together with the financial
stalements of the charity for the year ending 31 March 2024 which are also prepared to meet the
requirements for a Directors. ReF()rt 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 Rewrting Standard applicable in the UK and Republic of Ireland (FRS 102).
Objectlves and actlvlties
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 equality for Disabled People.
To develop play, social skills and short breaks for chiEdren 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 setvices
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.
Our services are:
Activity Hub for adults
Youth SeNice - Holiday, Saturday and After School Clubs
Community- Enabling and Short Breaks
Calmer Lives - Behaviour Support (fomally Bis-net)
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Communlty Equality Dlsablllty Action
Trustees. Report
Access All Aerials Radio broadcasting
Publlc benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achievemenis and performance
We remain ever thankful to the Care Milne Trust and their ongoing support meaning we have a safe.
secure and accessible building to operate from. Without this SUPF)Ort, CEDA would not be able to
deliver the work and activrties it does.
Activity Hub
The Activtty Hub has been a happy hive of activty over the past 12 months. We continue to provide a
range of social, learning and personal development sessions for disabled adults at our two Exeter
based centres. As always, activities are chosen following consultation with participants with firm
favourites such as cooking, sensory and radio, keeping their regular place alongside new sessions
such as wheelchair football, yoga and sensory art. Demand for this service remains high. with 10 new
individuals starting this year. The increase in referrals for people with profound andlor multiple
disabilities has continued, highlighting the ongoing need for this type of specialised support.
Staffing has been stable following a changeable period, and this has enabled us to work with the team
on driving up the quality of support even further. There has also been a focus on developing team
dynamics, communication and a sense of belonging.
A PERSONAL STORY
Sammy has attended CEDA for many years, starting as one of our earliesl members. Following a
period of illness and a stay in hospital, Sammy was advised to take a significant period of bed rest to
give her body time to get better and heal. As Sammy values her social connections so highly this was
devastating to her, adding to what was already a very upsetting time.
Having learnt a greal deal during COVID about online session delivery, we were able to support
Sammy to join sessions via Zoom from home on her CEDA days. This ensures that she remains
connected and feels involved with all the goings on here. Sammy's care provider reports that she asks
for her meetings every day as a matter of priority. The smiles and laughter we gel to share with
Sammy when she joins us online are testament to how important joining remotely has been in her
day-to-day life right now.
"I like to see my lovely friends and staff and my IJ)yfriend' _ Sammy
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Communlty Equality Dlsablllty Actlon
Trustees. Report
Communliy Servlces
This year our 1-1 enabling service, the Community Service, has seen growth viith 4 new supported
people, bringing the number of people using the service from 18 to 22.
There has been a focus on further developing communication methods using a total communication
approach, ensuring that the people we support have the tools required to communicale their wants,
needs and desires more effectively. A dedicated role within Community Services has been created to
support the team, creating resources such as PECS & Social Stories and supporting staff members to
implement & use them. This has resulted in people being able to make clearer choices on things like
activities, daily planning and meal choices. as well as more effectively communicating their feelings
and emotions.
A PERSONAL STORY
Tom is a very happy. enthusiastic young man. but does experience anxielies and can find it difficult to
try new things. Over the last year, CEDA have supported Tom to attend a weekly session providing
adapted yoga for disabled people. At first Tom was hesitant to engage, however within a few
sessions, he was becoming more confident and was able to join in with support from his enabler.
Tom has benefited enormously from attending these sessions and has learned new skills in order lo
help calm himself, such as breathing exercises and finger tapping for regulation.
'The day Tom had done his first yoga class, he greeted me with the "Namaste" sign, bowing with
hands together as in prayer and the "calm" sign he already knewl He had obviously felt the relaxing
benefits of the session. We now have a yoga mat at home for Tom to use when he wants: I put on
some zen music and he lies on the mat and does some gentle exercises. So lovely." . Jane, Tom's
mum.
Youth Services
It's been an exciting year of new opportunities in our Youth Service this year, with the introduction of a
new term time day service for young people with complex needs who are out of education. In
resFrf)nse to a requesl for a young person who already attended another service at CEDA, this was
designed as a short lerm replacement for school for young people during tricky periods or transitions
between sch¢)ols. This new seniice has now supported 3 young people in a bespoke way alongside
our exisling menu of seniices for young people - the Holiday Club, After School Club and Saturday
Club.
There has been a continued focus on mentoring staff, building skills and knowledge so that more
spaces than ever can be provided for Young People with the most complex needs.
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Community Equallty Dlsabillty Action
Trustees, Report
A PERSONAL STORY
When we first started working with T, his family were in crisis due to the risks he was presenting at
home. In addition T's school were unable to meet his needs and the enabling company that had been
working wtth him had decided to stop working with him.
After collaboration with school and other agencies involved with T, CEDA were able to provide a
bespoke programme for him in our centre while a longer term solution was found. CEDA worked with
T for a period of 3 months, during which time they were able to provide a range of athivities, as well as
supporting positive interactions with Ts peers to increase confidence and reduce isolation.
T has now been successfully placed, and feedback from the Social Care Team and T's parents told
us this worl( prevented the family from breaking down and provided the time needed to identify a
long-term solution that was besl for T and his family.
Calmer Lives
2024 - 25 has seen some significant changes to our Calmer Lives seNice. Changes to Ihe way these
services are commissioned have led to a push to market ourselves and celebrate as loudly as
KM)ssible the positive impact we make on individual lives.
As we continue to build on the successful re branding from Bisnet to Calmer Lives that began the
previous year, our two Therapeutic Mentors continue to deliver bespoke, high quality support to
neurodiverse individuals and their families. This work has, in many cases, supported people in crisis
to make profound, positive changes leading to improved wellbeing not only for individuals, bul those
around them as well.
Calmer Lives recently supported Neurodiversity Celebration Week and saw one of our Mentors,
Jennifer, write and release °Natural High., a charity single to raise awareness of Calmer Lives and
CEDA.
A PERSONAL STORY
'Calmer Lives has had such a huge impact and will continue to do so into our future. Its effects benefit
not only me and my sons {both of whom are neurodiverse) Ixjt also permeate through to positively
impact our family life and also my work life, leading to a sense of increasing stability and hope now as
opposed to Lrtter despair and total overwhelm. I can now imagine a future.
My emotional intelligence, communication skills and self-awareness has grown a lot with Jennifer's
expansive empathy, understanding, knowledge and compassion. The counselling sessions have
undoubtedly reduced the impact of traumas and ultimately I feel this has saved my marriage, my
family and my career as I now have powerful strategies and perspectives I can take to help us all be
resilient through difficult times"
Access All Aerials
Over the last year, our radio station Access All Aerials (AAA) has continued to broadcast live shows
from our studio at our Marsh Barton site. This project, funded by the National Lottery Community
Fund, aims to"
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Communlty Equality Disability Action
Trustees. Report
Reduce the isolalion and loneliness many disabled people face through increasing soclal
inleractions and developing networks - We've hosted a number of outside broadcasts from events
in the area such as Purple Tuesday at Princesshay and the Vintage Car Show at Powderham. A
number of new connections have been made between DJ'S, producers project supporters and
listeners, and there is a very high level of interaction via social media and text.
Increase skills to provide a plattorni for disabled people to make Iheir voices and choi
heard in the communities in which they live - this year the first cohort of 13 learners completed the
Radio PathwAAAys learning course. Our DJ'S and volunteers are telling us they feel empowered to
promote their involvement in Access All Aerials.
This year AAA launched it's very own app, which has been downloaded over 700 times so far.
Over the past year we have been following the journey of three individuals attached to Access All
Aerials and captured their thoughts and feelings as the year has progressed. Here are snippets from
two of them.
PERSONAL STORIES
Dave joined AAA in May 2024 and has a history of low mood, schizophrenia and has limited mobility.
He visits Access All Aerials every other week with his support worker Trish.
'Access All Aerials is the absolute highlight of my month.. I love the fact I get to share my love of
music with the listeners and get heard" Dave
As a volunteer of the project, Tina has made connections with other volunteers who share a passion
for music and attending live events. This has resulted in Tina covering exclusive moments for the
radio station, getting her voice on air and bringing other people closer to the action.
'Through AAA, I have made new friends and now have people to attend social events with, I never
thought I would have that" _ Tina
Projecls, Partnerships and Evenls
This year we have been working hard to raise the profile and recognrtion of the brand and charity,
working with partners and funders to bring a variety of opportunities to those we support. These have
included" sports everts and activities. food. drink atKI music festivals, a Charity Challenge week,
Purple Tuesday. Carols in the Cathedral and an exciting FA Cup game coverage on AAA. We have
also continued to work with Orchestra Restaurants (TIA McDonalds) to bring VIP events to Ihe young
people accessing our clubs and supporting us to provide safe and accessible opportunities.
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Community Equality Disability Actlon
Trustees. Report
Financial revlew
Cost of living and inflationary pressures have been felt across the country and CEDA are no different
with above inflation increases seen on service contracts resulting in suppliers costs increasing. We
have worked hard to secure new, competitive services where contracts have allowed.
We have secured a grant from the Clare Milne Trust which combined with using designated funds
should see the installation of solar panels at the Clare Milne Centre, reducing our electricity bills and
supporting our environmental policy. We hope to see this work happen during summer 2025.
The increases in the National Living Wage have seen our salary costs rise and atthough this is a
positive for employees, it has not been matched with service provision uplifts and we were budgeting
a deficit. Careful monitoring and cost saving exercises have been utilised along with successful
fundraising and support from the Garfield Weston Foundation seeing us through this difficult period
resulting in a positive year end position.
In October 2024 the Government announced changes to the National Insurance contributions that
employers have to pay with an increase from 13.8°/o to 15 /0 and the threshold at which you start
paying being reduced from £9,100 to £5,000. From April 2025, we will need to find additional funds to
meet these changes as well as another increase in the National Minimum Wage.
The uplift awards on contracts held with Local Authorities once again did not meet the NMW or Nl
increases and as such plans are in place to review rates and to further increase our fundraising
activtties for 2025 to support the charity and its beneficiaries.
Policy on reserves
The Board of Trustees has established this reserves policy in order to ensure 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 capital 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 lo meet all contingent liabilities, including legal obligations,
should the charity be wound up (e.g. redundancy).
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Community Equality Disability Actlon
Trustees, Report
In normal times, taking into accounl the risk, sustainability, and the variabilty of CEDA'S income, the
Board of Trustees has established a policy whereby the unreslricted funds held by the charity should
be tetween 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 4.7 months expenditure hekl in unrestricted resen/es therefore hitting the
target set. At this level, and in nomial 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 inctme coupled with the increased cost of seNice
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.
At 31 March 2025 there were unrestricted reserves of £584,823 (2024: £548,093), of which £43,041
(2024: £8,860) is held in tangible fixed assets. This leaves £541,782 {2024: £539,233) 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 £342,000
(2024: £332,000), of which £100,000 is for redundancy and severance reseNes, £80,000 is for an
emergency transport fund, to replace, rep&r or hire a vehicle so that services remain unaffected.
£42,000 is required to update the IT systems across ihe charity. £50,000 to cover the inflationary
pressures and instability of funding and £35,000 to support environmental and conservation
challenges, for example the installation of solar panels and £35,000 lowards the repair and
maintenance of the Clare Milne Contre. This leaves £199,782 (2024: £207,233) of 'free' reserves,
which is 1.4 months of running costs which is just under our policy target 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 holding 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.
Grants Received
Clare Milne Trusl
Grant for supporting core costs of the Clare Milne Centre &
contribution towards solar panel inslallation
Supporting mentoring and team development within youth services
Innovation Grant
Reaching Communities National
Lottery
Music for All
3 year grant to operate A¢￿sS All Aerials radio station
Music opportunities for children and young people
Music opportunities for children and young people
Developing behaviour support skills of youth team
Contribution to CEDA core costs
Contribution towards a minibus
D'oyly Carte Trust
Northbrook Communlty
Garfield Wesion
Edward Gosling
Moiabilily
Sport England
Funds lo purchase new adapted minivan, driver salary and training
Lets Get Moving project to run sports activities
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Community Equality Disability Action
Trustees. Report
National Lottery
Fund
Communitylnclusion Outdoors project to connect with nature and create
accessible information
South Wesl Water
Tesco Groundworks
Garden project
Trips for young people
Donations Received
Orchestra Ltd
Supporting youth seniices
Supporting adults life skills activities
from friends. families. and community organisations
Flying Leaps
Various donations
Investmentpolicy and objectives
The Trustees may, in accordance with the Memorandum of Associalion:
"Deposit or invest funds in any manner (but to invest only after obtaining advice and having regard to
the suitability of investmenis and the need for diversification).
During this period CEDA held its working capital in a combination of bank current accounts and
dep)sit accounts. In addition CEDA holds £116,056 (2024: £104,794) of its reserves in an investment
account with Charifund.
Plans for future periods
Aims and key objectlves for future periods
Whilst we will continue to deliver a quality seNice to all those we support, we will also be focussing
this year on continuing to increase our fundraising activity, seeking support from a wider range of
funders and members of the public. A key part of this work is about sharing our impact and
celebrating our work with the wider community, increasing awareness of our need to be viewed, not
just as a service provider, but as a charity needing financial support too.
Access All Aerials has been funded for the last 3 years through the Reaching Communities Lottery
Fund. As this funding draws to a close, we will need to secure vital funding for its future. The project
has proved itself to be a hugely important aspect of peoples lives, giving lots of opportunities and a
platform for people to have a voice, to be valued and heard. The listeners numbers are ever
increasing and the shows content is a joy to hear.
Bis-net saw a rebrand following consultation with those using the se￿1￿ and is now known as Calmer
Lives. Changes in the Local Authority Early Help model and funding has seen a decline in referrals for
this service. with many people unaware of the valuable supry)rt it can provide to families. Plans are in
place to promote Calmer Lives to a wider audience to ensure that more people can benefit from the
positive impact we have seen.
A projecl focusing on Inclusion Outdoors. funded by National Lottery Community Fund has begun and
will pick up pace as the year progresses. The project seeks to help people connect with naiure lo
support health and wellbeing. A key outcome of this project will also be in producing an accessible
guide to share knowledge and encourage participation in nature, giving people the confidence that the
great outdoors will be accessible to meet their individual needs.
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Communlty Equallty Disability Action
Trustees, Report
Going concern
The Board is confident that, with the current level of reseNes, 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
manage 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.
Struciure, governance and managemenl
Prlnclpal Rlsks and Uncertainties
A risk register is in place which identifies all known and potential risks facing the charrty. This is
reviewed by the board annually as a matter of course and more frequently as new risks are identified.
The main current risks to the charity are:
Financial uncertainty caused by inflationary pressures.
Local authority's financial difficulties leading to cuts in services leading lo reduced income.
The potential for the local authority declaring bankruptcy, resufting in funding loss for all non
essential servI￿s.
Cyber attacK loss of data.
Decrease in support from trusts and foundations due to increased demand fom other charities.
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Community Equality Disability Action
Trustees. Report
Statemenl of trustees, responsibillties
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 Yhe 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 Ihat
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 Irustees are reS￿)nsible for keeping proper accounting records thai 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.
Dlsclosure of information to audltor
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 24th July 2025 and signed on its
behalf by:
T Smale
Chairman and trustee
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Community Equality Disability Action
Independent Auditor's Report to the Members of Communlty Equality
Disability Action
Oplnlon
We have audited the financial statements of Community Equality Disability Action (the 'charity') for the
year ended 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet,
Statement of Cash Flows, and Notes to the Financial Statements, including 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 2025 and of its incoming
reSoUr￿S and application of resources, including its income and experKliture, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice" and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnlon
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 relallng to golng concern
In auditing the financial statements, we have concluded that the truslees 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 uncertainlies relating lo
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern 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 irustees with respect to going concern are
described in the relevanl sections of this report.
Other informatlon
The trustees are responsible for the other information. The other information 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 fomi of assurance
conclusion thereon.
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Community Equality Disability Actlon
Independent Auditor's Report to the Members of Community Equallty
Disabllity Action
In connection with our audit of the financial 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 determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other informalion, we are required lo report that fact.
We have nothing to report in this regard.
Opinion on other maller prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the infomiation given in the Trustees. Report for the financial year for which the financial
statements are prepared is consistent wrth the financial statements; and
the Trustees, Report has been prepared in accordan￿ with applicable legal requirements.
Mallers on whlch we are required to report by exception
In the light of our knowledge and understanding of the charity and its environmerrt obtained 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 returns 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 returns" 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.
Responslbllllies of trustees
As explained more fully in the Statement of trustees, responsibilities (set out on page 12), the trustees
are responsible for the preparation of the financial statements and for being satisfied that Ihey 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 misstatement, whether due to fraud or
error.
In preparing the financial statements, the trustees are responsible for assessing the charitys ability to
continue as a going concern, disclosing. as applicable. matters related to going concern and using the
going con￿rn basis of accounting unless the trustees either intend lo liquidate the charity or to cease
operations. or have no realistic alternative but to do so.
Auditor responsibililies for Ihe audii of the financial stalemenls
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
thal 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 rf, individually
or in the aggregate, they could reasonably be expected lo influence the economic decisions of users
taken on the basis of these financial statements.
Page 14

Community Equallty Dlsability Actlon
Independent Audltor's Report to the Members of Community Equallty
Disability Action
The extent lo 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 Ihrough
discussion with the trustees and other management and inspection of the company'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 govern the preparation of Ihe financial statements,
including financial reporting legislation, and other company 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 slatements, 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 perfomi audit procedures responsive to those risks, and obtain audit
eviden￿ that is suff icient 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 internal control relevant to the audit in order to design audtt procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
eslimates 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 company's ability to continue as a going concern. If
we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs report
to the related disclosures in the financial statements or, if such disclosures are inadequate, to modity
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 company to cease to continue as a going
concern.
Evaluate the overall presentation, structure and contenl of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions 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.
Page15

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 accordan￿ 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 auditor's
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 twstees as a body. for our audit
work, for this report, or for the opinions we have formed.
For and on behalf of Westcotts (SW) LLP,
Timberly
South Street
Axminster
Devon
EX13 SAD
Page16

Community Equality Disablllty Actlon
Statement of Financial Actlvltles for the Year Ended 31 March 2025
(Including Income and Expendlture Account and Statement of Total
Recognised Gains and Losses)
Unreslricted
funds
Reslricled
funds
Total
2025
Total
2024
Nole
Income and Endowments from:
Donations and legacies
Charitable activities
Other income
14,967
1,477,620
18,947
1,547
169,656
16,514
1 ,647,276
18,953
3,407
1,445,153
25,878
Total income
1,511,534
171,209
1,682,743
1,474,438
Expendilure on:
Charitable activities
1,496,563
179,821
1,676,384
1,542,924
Total expenditure
Gains/{losses) on
investment assets
(1 ,496,563)
(179,821)
(1,676,384)
(1,542,924)
11,262
11,262
4,320
Net income/{expenditure)
Transfers between funds
26,233
10.500
(8,612)
10,500
17,621
(64,166)
Net movement in funds
36,733
(19,112)
17,621
(64,166)
Reconciliation of funds
Total funds brought forward
Total funds carried forward 16
548,090
226,918
775,008
839,177
584,823
207,806
792,629
775,011
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 16.
The notes on pages 20 to 34 form an integral part of these financial statements.
Page17

Community Equallty Dlsability Action
(Registration number: 4693500)
Balance Sheet as at 31 March 2025
2025
2024
Nole
Fixed assets
Tangible assets
Investments
10
11
101.442
116,056
217,498
92,223
104,794
197.017
Current assets
Stocks
Debtors
Cash at bank and in hand
250
161.080
515,057
676,387
250
167.793
489.804
657,847
13
Credltors: Amounts falling due wlthin one year
Net current assets
14
101,256
79,853
575,131
577.994
Net assets
792,629
775,011
Funds of the charity:
Restricted income funds
Restricted funds
207,806
226,918
Unrestricted Income funds
Unrestricted funds
584,823
548,093
Total funds
16
792,629
775,011
The financial statements on pages 17 to 34 were approved by the trustees, and authorised for issue
on 24th July 2025 and signed on their behalf by:
T Smale
Chairman and trustee
The notes on pages 20 to 34 fomi an integral part of these financial statements.
Page 18

Community Equality Disability Action
Statement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operaling activities
Net cash incomel{expenditure)
17,621
(64,166)
Adjustments to cash flows from non-cash items
Depreciation
Investment income
34,565
18,658
33,528
30,119
21,050
(55,097)
Working capltal adjustments
Decreasel{increase) in debtors
Increase/{decrease) in creditors
12
14
6,713
21,400
(3,866)
20,748
Net cash flows from operating activities
61,641
79,711
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Sale of tangible fixed assets
Gainsl(lossesl on investment assets
18,658
{45,261)
1,477
11.262
21,050
(11,766)
10
4,320
Net cash flows from investing activities
36,388
4,964
Net increase/(decrease) in cash and cash equivalents
25,253
(74,747)
564,551
Cash and cash equivalents at 1 April
489,804
Cash and cash equivalents at 31 March
515,057
489,804
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 20 to 34 form an integral part of these financial statements.
Page 19

Communlty Equality Dlsability Actlon
Notes to the Flnancial Statements for the Year Ended 31 March 2025
1 Charlty status
The charity is limited by guarantee. incorporated in England & Wales, and consequenlly does not
have share capital. Each of the Irustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its regislered office is:
The Clare Milne Centre
Emperor Way
Exeter
EX13QS
2 Accounting policies
Summary of significant accounling policies and key accounting estimales
The principal accounting policies applied in the preparation of these financial statements are sel out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Slatemenl of compliance
The financial statements have been prepared in accordan￿ with 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)) (issued in October 20191 (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 othemise
stated in the relevant accounting policy notes.
Going concem
The trustees consider that there are no material Un￿rtaIntieS about the charity's ability to continue as
a going con￿rn nor any significant areas of uncertairrty 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.
Page 20

Communlty Equality Dlsablllty Action
Notes to the Financlal Statements for the Year Ended 31 March 2025
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
wtthin the control of the charity and it is probable that these conditions will be fulfilled in the reFJ)rting
period.
Investment income
Dividends are recconised On￿ the dividend has been declared and notification has been re￿iVed of
the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constnjctive 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 aggregale similar cosls 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 comprises those costs incurred by the charity in the delivery of its actrvities
and services for its beneficiaries. It includes both costs that can be allocated direciiy to such activities
and those costs of an indirect nature necessary to supwrt them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporalion 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 incotne 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 amrtisation
Depreciation is provided on tangible fixed assets so as lo 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
Motor vehicles
Depreciaiion method and rate
4 years slraight line
3 years straight line
15Q/o reducing balance
25Vo reducing balance
Page 21

Communlty Equallty Disability Action
Notes to the Financlal Statements for the Year Ended 31 March 2025
Fixed asset investments
Fixed asset investments. other than programme related investments, are included at market 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 Statement of Financial Activtties based on the market value at the year end.
Stock
Stock is valued at the lower of cost and estimaled 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.
Borrowlngs
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 recognised 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 are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charty.
Designated funds are unreslricted funds set aside for specific pu￿SeS at the discretion of the
trusiees.
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 instNmenls
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to Ihe
contractual provisions of the instrument.
Financial liabilities and equity instrumenls are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the charity after deducting all of its liabilities.
Page 22

Community Equality Disability Action
Notes to the Flnancial Statements for the Year Ended 31 March 2025
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 instrumenl.
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.
Financial assets are derecognised when and only when a) the corrtractual rights to the cash flows
from the financial asset expire or are settled, b) the charity transfers to anolher 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 party.
Financial liabilities are derecognised only when the obligation specrfied 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:
(al The contractual return to the holder is {1) 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. (2) 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 instwment or permit the holder to
put it back to the issuer before maturity are not contiThJent on future events, other than to protect the
holder against the credit deterioration of the issuer or a change in control of the issuer, or lo 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).
Page 23

Communlty Equality Dlsablllty Action
Notes to the Financial Statements for the Year Ended 31 March 2025
Debt instruments thal are classified as payable or re￿1vable 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 m￿tIng these conditions
are measured at fair value through profit or loss.
Commitments lo make and re￿1ve loans which meet the condFtions 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 legacles
Unrestrlcted
funds
General
Restricted
funds
Total
2025
Total
2024
Donations
14,967
14,967
1,547
1,547
16,514
16,514
3,407
3,407
Income from donations and legacies of £16,514 {2024: £3,407) includes £- (2024: £2,874)
unrestricted funds and £397 (2024: £533) restricted funds.
Income from donations and legacies of £16.514 (2024: £3,407) includes £14,967 (2024: £2.874)
unrestricted funds and £1.547 (2024: £533) reslricted funds.
Page 24

Community Equality Disablllty Action
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from charitable actlvltles
Social Transporl
Services
income Fee Income
Grant
income
Total
2025
Total
2024
Acttvity Hub
Children's
Services
Community
Services
Bis Net I
Calmer Lives
293.794
19.734
178,935
77,541
570.004
516,810
278.760
32.706
266.468
69,418
647,352
527,014
200,079
6,274
148,596
17,816
372,765
334,162
27,842
800,475
10
58,724
25,222
619,221
4,081
168,856
57,155
1,647,276
67,167
1,445.153
5 Olher income
Unrestricted
General
Resiricted
funds
Total
2025
Toial
2024
Bank interest
Other income
18,658
289
18,947
18,658
295
18,953
21,050
4,828
25,878
Page 25

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Community Equality Disablllty Action
Notes to the Financial Statements for the Year Ended 31 March 2025
7 Net incomlngloutgoing resources
Net incomingl{outgoing) resources for the year include:
2025
2024
Operating leases - land and buildings
Audit fees
Depreciation of fixed assets
19,996
6,650
35.543
40,000
6.200
30.119
8 Trustees ￿MUneratIon and expenses
No trustees, nor any persons connected with them. have received any remuneration from Ihe charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charFty during the
year.
9 Staff costs
2025
2024
Wages and salaries
Social security costs
Pension costs
1,248,313
75,403
20,893
1,143,236
68,862
19,921
1,232,019
1,344,609
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:
2025
No
2024
No
Central staff
Direct support staff
41
39
Total full-time equDialents
Average headcount
43
100
98
No employee received emoluments of more than £60.000 during the year {2024- Nil).
The total employee benefits of the key management personnel of the charity were £73,823 (2024 -
£82,648).
Page 27

Community Equality Disability Actlon
Notes to the Financlal Statements for the Year Ended 31 March 2025
10 Tangible flxed assets
Property Fixtures and
improvements
Fittings Moior vehlcles
Equlpmenl
Total
Cost
At 1 April 2024
Additions
Disposals
73,828
18,923
220,324
45,261
34,995
133,786
446,861
45,261
54,264
19,269
At 31 March 2025
73,828
18,923
230,590
114,517
437,858
Depreciation
At 1 April 2024
Charge for the
year
Eliminated on
disposals
73,828
12,274
145,974
122,562
354,638
998
27,747
5,820
34,565
33,518
19,269
52,787
At 31 March 2025
73,828
13,272
140,203
109,113
336,416
Nei book value
At 31 March 2025
5,651
90,387
5,404
101,442
At 31 March 2024
6,649
74,350
11,224
92,223
11 Fixed asset investments
Olher inveslments
Listed
Investments
Total
CO￿ or Valuation
At 1 April 2024
Revaluation
104,794
11,262
104,794
11.262
At 31 March 2025
116,056
116,056
Net book value
At 31 March 2025
116,056
116,056
At 31 March 2024
104,794
104,794
Page 28

Communlty Equality Disablllty Action
Notes to the Flnancial Statements for the Year Ended 31 March 2025
12 Debiors
2025
2024
Trade debtors
Prepayments
128,851
32,229
161,080
112,633
55,160
167,793
13 Cash and cash equivalenis
2025
2024
Cash on hand
Cash at bank
Short-term deposits
2,122
126,123
386,812
515,057
294
96,634
392,876
489,804
14 Creditors: amounts falling due wlthln one year
2025
2024
Trade creditors
Other creditors
Accruals
18,637
25,873
56,746
101,256
3,839
26,539
49,475
79,853
15 Commilments
Capltal commitments
The Charity has committed to some solar panels which will be installed in Summer 2025. It received a
grant of £31,500 towards the cost.
The total amount contracted for but not provided in the financial statements was £49,960 (2024
£Nil).
Operatlng lease commitments
At 31 March 2025 the company had lease payments due under non-cancellable operating leases as
set OLrt below:
Land and
Buildings
Plant and
Machinery
Operating lease payments due:
2025
2024
In less than one year
Between one and five years
16,667
1,279
2,051
17,946
2,051
19,997
45,464
61.781
16,667
3,330
107.245
Page 29

Community Equality Disabillty Action
Notes to the Financial Statements for the Year Ended 31 March 2025
16 Funds
Incoffling Resources
1 April 2024 resources expended Transfers
Gainsl 31 March
(losses)
2025
Unrestricled funds
General
General Funds
207.230 1,511,534 (1,487,703)
500
11,262
242.823
Designated
IT infrastructure and
modernisation
Redundancy and
severance
Emergency transport
Fixed assets
Cost mitigation
Repairs and
maintenance
Environmental and
conservation challenges
42,000
42,000
100,000
70,000
8,860
50,000
loo,000
80,000
10,000
(8,860)
50,000
35,000
35,000
70,000
340.860
35,000
10,000
35,000
342,000
8.860
Total Unr￿ricted
funds
548,090 1,511,534
1,496,563
10,500
11,262
584,823
Restricled funds
Access All Aerials
General restricted funds
The Mike Ellis Trust
Music 20-22
Restricted capital assets
D'oyly Carte
Lel's get moving
Loltery
Acheeva Bed
Inclusion outdoors
McDonalds
Northbrook
CEDA Celebrates
Edward Gosling
Garfield Weston
1,640
1,450
67,500
(1.528)
(36,000)
{5,651)
{1,194)
(24,463)
{3,125)
(9681
{45,127)
(200)
(2,044)
(20,148)
(5,055)
(253)
1,562
31,500
61,698
67,349
1,194
83.364
3.125
(500)
58,401
4,880
41.013
3.912
19,877
23.991
200
19,863
26,000
17,819
5.867
15
5,055
897
10,000
30,000
(10,000)
(30,000)
Page 30

Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2025
Incoming Resources
1 April 2024 resources expended Transfers
Galnsl 31 March
(losses)
2025
Flying Leaps
Tesco Groundworks
Innovation
SW Water
985
1,600
1,000
5,000
2.000
171,203
{1,059)
(1,000)
1,526
5.000
12.000
179.815
226,918
10,500
207,806
Tolal funds
775,008 1,682,737 {1,676,378)
11,262
792,629
Incoming Resources
1 April 2023 resources expended Transfers
Gainsl 31 March
(losses)
2024
Unresiricted 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
conseNation 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
1.465
766
85.129
2,171
37,432
(1,996)
(37,337)
(19,050)
{6)
(31.669)
1,640
(861)
1,270
67.349
1,194
1,200
18,900
12.769
754
103,818
(754)
8,291
(28,745)
83,364
Page 31

Community Equality Disability Action
Notes to the Financial Statements for the Year Ended 31 March 2025
Incoming Resources
1 April 2023 resources expended Transfers
Gainsl 31 March
(losses)
2024
D'OYFY Carte
Peter Harrison
Children in Need
DCC
Lottery
Richer Sounds
Acheeva Bed
Motability
McDonalds
Northbrook
CEDA Celebrates
Edward Gosling
Garfield Weston
Flying Leaps
3,500
(375)
(14,349)
(9.433)
(5.000)
{34,385)
(236)
(465)
(20,786)
(6,580)
(2,445)
(1,283)
3,125
14,349
9,433
5.000
39,513
18,863
236
2,000
20.786
23,991
6,771
(8,106)
200
6,500
7,500
1,283
10,000
30,000
1,150
170,920
95
15
5,055
10.000
30,000
985
226,918
415
214.555
250
185
270.368
Toial funds
839,177 1,474,438
1,542,924
4,320
775,011
Purpose of Unrestricied Funds
The IT infrastructure and modernisation fund has been set up to cover the cost of updating the IT
systems and costs for mainlaining the website.
The designated redundancy and Severan￿ reseNe has been calculated based on statutory figures
with consideration to the likelihood if a number of employees were made redundani.
The emergency transport fund has been set up to repl￿, repair or hire a vehicle so that seniices
remain unaffected.
The fixed asset designated fund has been set up to cover the write down of assets as the funds are
not available to us.
The cost tnitigation fund will be used to cover the increased expenditure next year as a result of Ihe
cost of living crisis and its inflationary impacl on running costs for the organisation.
A fund has been set up lo cover environmental and conservation challenges for example the
installation of solar panels.
Page 32

Community Equality Disabillty Actlon
Notes to the Flnanclal Statements for the Year Ended 31 March 2025
Purpose of Reslrlcted Funds
General Restricted Funds
Funds received for particular projects within CEDA including a grant from The Clare Milne Trust.
Mike Ellis Trusl
Funds received to support sports and creative activities.
Music
Funds received from D'oyly Carte and Music for All to provide a range of musical opportunities for
children and young people.
National Lottery Reaching Communltles
Year 3 of a 3 year project which supports the development of Access All Aerials, or radio station
which is run by and for disabled people.
Motability
Provided a grant for a fully electric wheelchair adapted minivan to transport CEDA service users,
support driver costs and driver training.
Orchestra Restauranis TIA McDonalds
Funds to support the youth seNice.
Northbmok
Funds to support the youth service through the leam training and development.
Edward Gosling
Contribution towards a new minibus.
Garfield Weston
Contribution towards the core costs of the charity.
Flylng Leaps
Funds to support the adult activity hub activities.
Sport England
Lets Get Moving Project to support sports and activities.
National Lottery Community Fund
Inclusion Outdoors project to support wellbeing and the natural environment.
Tesco Groundworks
Supporting trips for young people.
Innovation - DCC & Action for Chlldren
Supporting mentoring in the youth team.
South West Water
Support to re design the garden area.
Page 33

Communlty Equallty Disablllty Actlon
Notes to the Financlal Statements for the Year Ended 31 March 2025
17 Analysls of net assets between funds
Unrestricled
funds
General
Total funds at
31 March
2025
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
43,041
116,056
526,982
101,256
58,401
101,442
116,056
676,387
(101,256
149,405
Total net assets
584,823
Unresiricied
funds
General
207,806
792,629
Total funds al
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
226.918
775,011
18 Financial instruments
Categorisation of financlal Instruments
2025
2024
Financial assets:
Measured at fair value - investments
Measured at transaction price - trade debtors
116,056
128,851
244,907
104,794
112,633
217,427
Financial liabilities:
Measured at transaction price - trade and other creditors
44,510
30.378
19 Related party Iransaclions
There were no related party transactions in the year (2024: None).
Page 34