Company registration number: 04419371 Charity registration number: 1096954
The Community Technology Project
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 April 2021
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
The Community Technology Project
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 to 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 16 |
The Community Technology Project
Reference and Administrative Details
Trustees Michael Parker David Chabbi Denise Lissenden Alexander Deriziotis Mark Gensler Secretary Michael Parker Senior Management Team Alan Buchel, Operations Manager Charity Registration Number 1096954 Company Registration Number 04419371 Registered Office 205 Amesbury Avenue London SW2 3BJ Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
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The Community Technology Project
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2021.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Michael Parker David Chabbi Denise Lissenden Alexander Deriziotis Mark Gensler
Secretary: Michael Parker
Structure, governance and management
Nature of governing document
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 17th April 2002. It has no share capital and the liability of each member in the event of winding-up is limited to £10.
Recruitment and appointment of trustees
Trustees are nominated by staff and trustees, interviewed and appointed by a panel of existing trustees.
Objectives and activities
Objects and aims
The Company is established to:
(a) relieve poverty, sickness and distress of the needy anywhere in the world through the use of technology; (b) advance education of the public about science and the subject of technology and its beneficial uses.
In the furtherance of these objectives, the Community Technology Project (Comm-Tech) operates IT-AID, a project which provides affordable ICT support services to the non-profit and voluntary sector, supporting and fostering the IT infrastructure of organisations that are not able to benefit from in house IT expertise, or supporting their in-house expertise where available.
Public benefit
The trustees have undertaken activities during the year which all give benefit to the public in accordance with the Charity Commission's guidance.
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.
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The Community Technology Project
Trustees' Report
Achievements and performance
The pandemic of 2020/21 has forced a massive shift among our client base towards working from home. Comm-Tech has responded by developing client systems to facilitate hybrid working. As expected, a number of clients have given up their offices altogether, and so Comm-Tech facilitated their investment in IT equipment required to provide a secure working-from-home environment. In addition to sourcing and specifying new device purchases, Comm-Tech refurbished and distributed around one hundred laptops for home working during the year.
As predicted, the last year has also seen increased levels of cybercrime targeting less secure home workers in order to gain access to company data. Comm-Tech has responded by offering Cyber Essentials compliance assessments to our clients.
The lockdown periods were costing us approximately 50% of our normal income, from call-outs, onsite systems overhauls and health checks, all of which were impossible. Therefore, for some periods we used the Job Retention Scheme funding (“furlough”). While on furlough staff members were able to volunteer in the community, such as through training volunteers to refurbish donated laptops for use by school children with no access to computers with which to study from home.
Comm-Tech also developed a product that allows our Citizens Advice bureau clients to continue to conduct contact-free advice sessions via self-hosted secure video link to the interview rooms where previously client and advisor would sit together - with this no longer possible under social distancing regulations. Advisors can now work from staff areas or from home, and clients can visit the interview rooms as normal, or virtual interview rooms can even be set up in external locations to provide greater outreach.
Administration and finance
The increased prices of 2017-18 continue to benefit the company in these more straitened times. It was decided not to return to the inflation-linked fee increases that were in place before 2017-18 on account of the pandemic-driven difficulties experienced by our clients. We also signed on with a new independent examiner, CA Plus in Nottingham.
Financial review
The charity had a surplus on unrestricted funds of £3,547 for the year (2020 a surplus of £24,149). Together with the accumulated surplus brought forward from previous years, the charity now has an accumulated surplus on unrestricted funds of £23,782. Restricted funds carried forward at 30 April 2021 amounted to £Nil (2020 - £Nil).
Policy on reserves
The charity's reserves policy is for three months of operating costs. The charity has reserves equivalent to two months, and so is more than halfway towards meeting its reserves policy.
Principal risks and uncertainties
The ratio of clients to support engineers remains high, and during the pandemic the potential for one or more staff members to become ill, and to infect others, has been of significant concern. Staff implemented infection control procedures for non-overlapping shifts and a system of hybrid home working to try to reduce this risk. We expect to see a year-on-year decline in income next year due to the interruption of our typical income-generating work, the company will continue to focus on ensuring the safety of its staff and to ensure client services are not interrupted by illness.
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The Community Technology Project
Trustees' Report
Trustees' review
During the numerous meetings in the first months of the pandemic we planned extensively for the year ahead, and this planning proved essential. We were able to use the Job Retention Fund to cover a decent proportion of our losses over the year. We also bought in a large amount of used equipment in order to service and provide as refurbished laptops to clients to facilitate their move to home working, and we developed a new video meeting product. Through rapid planning and assessment and quick execution, we were able to generate a small surplus this year despite the challenges. The company was stable over the year, losing two clients due to the effects of the pandemic, and gaining two due to their downsizing out of their offices and seeking cloud and remote support.
Looking forward to 2021-22
The Coronavirus pandemic is ongoing, we should learn to live with it, so we need to continue to develop products suitable to the new environment and useful for our client base. In an environment of rising inflation, we will need to look at cost control and to return to the annual inflation-linked fee rises that have so far been paused due to the effect of the pandemic on our clients.
Statement of Trustees' Responsibilities
The trustees (who are also the directors of The Community Technology Project for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
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The Community Technology Project
Trustees' Report
The annual report was approved by the trustees of the charity on 27 January 2022 and signed on its behalf by:
......................................... Michael Parker Company Secretary and Trustee
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The Community Technology Project
Independent Examiner's Report to the trustees of The Community Technology Project
Independent examiner’s report to the trustees of The Community Technology Project ('the Company')
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 April 2021.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
......................................
John O'Brien MSc, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
28/01/2022 Date:.............................
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The Community Technology Project
Statement of Financial Activities for the Year Ended 30 April 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 13 |
Unrestricted funds £ 37,439 117,047 19 154,505 (150,958) (150,958) 3,547 3,547 20,235 23,782 |
Total 2021 £ 37,439 117,047 19 154,505 (150,958) (150,958) 3,547 3,547 20,235 23,782 |
Total 2020 £ 4,390 161,983 27 |
|---|---|---|---|
| 166,400 | |||
| (142,251) | |||
| (142,251) | |||
| 24,149 | |||
| 24,149 (3,914) |
|||
| 20,235 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 13.
The notes on pages 10 to 16 form an integral part of these financial statements. Page 7
The Community Technology Project
Statement of Financial Activities for the Year Ended 30 April 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
These are the figures for the previous accounting period and are included for comparative purposes
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 13 |
Unrestricted funds £ 4,390 161,983 27 166,400 (142,251) (142,251) 24,149 24,149 (3,914) 20,235 |
Total 2020 £ 4,390 161,983 27 |
|---|---|---|
| 166,400 | ||
| (142,251) | ||
| (142,251) | ||
| 24,149 | ||
| 24,149 (3,914) |
||
| 20,235 |
The notes on pages 10 to 16 form an integral part of these financial statements. Page 8
The Community Technology Project
(Registration number: 04419371) Balance Sheet as at 30 April 2021
| Note Current assets Debtors 9 Cash at bank and in hand 10 Creditors: Amounts falling due within one year 11 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 13 |
2021 £ 5,092 31,374 36,466 (12,684) 23,782 23,782 23,782 |
2020 £ 7,071 28,099 |
|---|---|---|
| 35,170 (14,935) |
||
| 20,235 | ||
| 20,235 | ||
| 20,235 |
For the financial year ending 30 April 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 27 January 2022 and signed on their behalf by:
......................................... Michael Parker Company Secretary and Trustee
The notes on pages 10 to 16 form an integral part of these financial statements. Page 9
The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
1 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: 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 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
The Community Technology Project 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 financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Exemption from preparing a cash flow statement
The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
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.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
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The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
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 comprises those costs incurred by the charity in the delivery of its activities 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.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
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 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.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
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.
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The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2 Income from donations and legacies
| Donations and legacies; Donations from companies, trusts and similar proceeds Grants, including capital grants; Government grants |
Unrestricted funds General £ 8,330 29,109 37,439 |
Total 2021 £ 8,330 29,109 37,439 |
Total 2020 £ 4,390 - |
|---|---|---|---|
| 4,390 |
3 Income from charitable activities
| Refurbished computers, IT support & training Affiliation - Charity Base subscription |
Unrestricted funds General £ 96,407 20,640 117,047 |
Total 2021 £ 96,407 20,640 117,047 |
Total 2020 £ 140,943 21,040 |
|---|---|---|---|
| 161,983 |
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The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
4 Grants & donations
| HMRC JRS grant Covid government business grant Charities Trust 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits 6 Expenditure on charitable activities Bank charges Donations given Equipment, repairs & renewals Bad debts Insurance Hardware purchases Software purchases & hosting fees Legal & professional Consultants Printing, postage & stationery Publications & subscriptions Delivery costs Rent & services Staff expenses Sundry payments Telephone, internet & IT Utilities Wages, NI & pension |
Unrestricted funds £ 19,109 10,000 8,330 37,439 Unrestricted funds General £ 19 Unrestricted funds General £ 93 35 690 220 942 20,056 2,405 6,363 1,280 112 79 2,567 6,320 84 463 1,074 2,700 105,475 150,958 |
Restricted funds £ - - - - Total 2021 £ 19 Total 2021 £ 93 35 690 220 942 20,056 2,405 6,363 1,280 112 79 2,567 6,320 84 463 1,074 2,700 105,475 150,958 |
Total £ 19,109 10,000 8,330 |
|---|---|---|---|
| 37,439 | |||
| Total 2020 £ 27 |
|||
| Total 2020 £ 80 10 2,806 300 932 24,988 6,164 5,500 4,733 108 79 1,159 6,320 1,729 2,077 1,248 2,646 81,372 |
|||
| 142,251 |
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The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2021 £ 98,582 4,666 2,227 105,475 |
2020 £ 76,912 2,829 1,631 |
|---|---|---|
| 81,372 |
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
| Average number of employees | 2021 No 4 |
2020 No 3 |
|---|---|---|
4 (2020 - 3) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £2,227 (2020 - £1,631).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £32,236 (2020 - £14,758).
8 Fees payable to independent examiner
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Independent examination 9 Debtors Trade debtors Prepayments Page 14 |
2021 £ 950 950 2021 £ 4,614 478 5,092 |
2020 £ 1,480 |
|---|---|---|
| 1,480 | ||
| 2020 £ 6,688 383 |
||
| 7,071 | ||
The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
10 Cash and cash equivalents
| 10 Cash and cash equivalents | ||
|---|---|---|
| Cash on hand Cash at bank |
2021 £ 609 30,765 31,374 |
2020 £ 609 27,490 |
| 28,099 |
11 Creditors: amounts falling due within one year
| Trade creditors Other loans Other taxation and social security Other creditors Accruals |
2021 £ 908 81 10,291 1,404 - 12,684 |
2020 £ 1,193 81 11,534 1,970 157 |
|---|---|---|
| 14,935 |
12 Charity status
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
13 Funds
| 13 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General General fund Unrestricted funds General General fund |
Balance at 1 May 2020 £ 20,235 Balance at 1 May 2019 £ (3,914) |
Incoming resources £ 154,505 Incoming resources £ 166,400 |
Resources expended £ (150,958) Resources expended £ (142,251) |
Balance at 30 April 2021 £ 23,782 |
| Balance at 30 April 2020 £ 20,235 |
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The Community Technology Project
Notes to the Financial Statements for the Year Ended 30 April 2021
14 Analysis of net assets between funds
Unrestricted
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
General £ 36,466 (12,684) 23,782 Unrestricted General £ 35,170 (14,935) 20,235 |
2021 Total funds £ 36,466 (12,684) |
|---|---|---|
| 23,782 | ||
| 2020 Total funds £ 35,170 (14,935) |
||
| 20,235 |
15 Taxation
The charity is a registered charity and is therefore exempt from taxation.
16 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.
17 Related party transactions
During the year the charity made the following related party transactions:
Denise Lissenden
(Denise Lissenden, a trustee, provided an unsecured loan of £2,975 in 2017. The loan attracts an interest rate of 2% pa.)
At the balance sheet date the amount due to Denise Lissenden was £81 (2020 - £81).
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