**Charity Registration Number: 1098627 Company Number: 04709512** 

## **THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD** 

**TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** 



THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## CONTENTS 

||Pages|
|---|---|
|Trustees' Annual Report|3 to 9|
|Independent Examiner's Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to Financial Statements|13 to 21|



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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## **Reference and Administrative Information** 

Charity Name: Council for Voluntary Services Uttlesford Charity Registration Number: 1098627 Company Registration Number: 4709512 Registered Office and Operational address: Uttlesford Community Hub, 45 Stortford Rd, Great Dunmow, Essex. CM6 1DQ **Board of Trustees** Mr Chris Barrett Director with Financial Responsibility.  Resigned 19/11/2021 Mrs Pamela Sharp Resigned 13/11/2020 Ms Clare Morris Resigned 01/06/2020 Mrs Kathryn Archer Resigned 25/04/2021 Mr Marc Davis Acting Chair Mrs Jacqueline Hime Appointed 13/11/2020 Mr Steven Broome Appointed 13/11/2020 Ms Charley Boughen Appointed 30/07/2021 Ms Louise Howard Appointed 30/07/2021 Ms Claire Husband Appointed 19/11/2021 Ms Alice Vye Appointed 19/11/2021 

## **Secretary** 

Mrs Jacqueline Davies 

## **Senior Management Team** 

Mr Clive Emmett Chief Officer Mrs Jacqueline Davies Business Manager Mr Richard Corby Operations Manager 

## **Independent Examiner** 

Price Bailey LLP Causeway House, 1 Dane St, Bishop's Stortford CM23 3BT 

## **Bank** 

CAF Bank 

25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

The Trustees who are also directors for the purposes of company law are pleased to present their report together with the financial statements of the charity for the year ending 31 March 2021. 

## **Structure, Governance and Management** 

## **Governing Document** 

The Council for Voluntary Service Uttlesford is a charitable company limited by guarantee, registered as a charity on 30 November 1991 and incorporated on 25 March 2003 in the United Kingdom.  The company is governed by its Memorandum and Articles of Associaton which were last amended in August 2014. 

## **Appointment of Trustees** 

The Trustees who have served during the year and since the year end are listed on page 3.  New Trustees are elected annually by trustees of the charity and serve for an initial period of 3 years.  A further 3 year term may be served.  Trustees must be nominated by two trustees.  The Board may appoint up to 3 Trustees a year to ensure it has an appropriate range of skills and experience in its Board.  The Chair and Director with Financial Responsibility are elected from within the board. 

All Trustees give their time freely and no trustee was paid during the year.   Trustees are required to disclose all relevant interests and, in accordance with the organisation's Memorandum and Articles, withdraw from decisions where a conflict of interest arises. 

## **Internal Control and Risk Management** 

The Trustees examine the major risks which the charity faces in relation to external factors and relationships, its governance and management, its internal operations and its activities.  The management of risk is reviewed by the senior management team and by the trustee board. 

The Trustees continue to keep under review the systems of internal financial control.  The systems have been designed to provide reasonable, but not absolute, assurance against mis-statement of loss.  They include: 

- 1)  A strategic plan and annual budget approved by Trustees 

- 2)  Regular consideration by the Trustees of financial results, variance from budgets and performance against 

- the non-financial annual plan 

- 3)  Delegation of authority and separation of duties. 

The internal financial controls conform to guidelines issued by the Charity Commission. 

## **Trustee Induction and Training** 

All potential Trustees are invited to complete an application form to apply for membership of the CVSU board.  Applicants then meet with the Chair of the charity to discuss the role of a CVSU trustee and to make sure the applicant understands the role and responsibilities.  The potential new trustee is then invited to meet the full board.  Once appointed, new Trustees meet the staff to be given a thorough understanding of the work of the organisation.  In addition all Trustees are supplied with written materials outlining their role and responsibilities.  Finally, training on the principles of good governance and the role of a trustee is a mandatory part of the Trustee induction. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## **Our Aims and Objectives** 

## **Introduction** 

The Council for Voluntary Service Uttlesford (CVSU) is a local infrastructure charity.  The charity's purpose as set out in the objects contained in the companies Memorandum of Association are: 

To promote, develop and facilitate a thriving, effective, sustainable and influential voluntary and community sector in Uttlesford, for the ongoing benefit of the community, thus promoting social action and assisting in the development of social capital. 

CVSU is a member of NAVCA, the national membership charity for intrastructure organisations and adheres to the core principles of NAVCA, which aims to strengthen and champion social action through local infrastructure. 

CVSU helps people and communities come together to form voluntary organisations and successfully run existing organisations.  Cuts in public spending are increasing the need for local voluntary sector infrastructure to help communities fill the gaps left by public services. 

CVSU  provides a range of services which aim to help people improve their local area, communities, pursue shared interests, support each other or campaign for change and make greater use of locally based assets. 

We review our aims, objectives and activities each year. 

## **Activities** 

## **Core Services** 

CVSU's primary purpose is to support the voluntary sector in Uttlesford.   We do this by providing a range of professional specialist services and advising on a range of issues including funding, governance and set up. We also have an important role in disseminating information throughout the sector.  In summary, CVSU can: 

- Provide specialist information and support to enable local people to develop the skills needed to run successful voluntary groups. 

- Spread good practice, encouraging joint working, and identify duplication of effort 

- Work with groups to identify funding streams and give support through the whole application process 

- Encourage partnership working to develop new and maintain existing local projects to help strengthen communities 

- Monitor existing services and engage with local people to identify unmet need and work with a range of agencies to find a way to address this need, especially in relation to the Public Health agenda. 

- Promote equality and diversity by understanding the needs of disadvantaged and minority groups. 

- Help public bodies to engage effectively with local voluntary organisations and community groups and ensure policy makers understand the needs of local voluntary organisations and community groups. 

## **Project work** 

CVSU is now involved in a number of projects, both as a way to fulfil unmet need in the district, and as a way of diversifying our income streams.  Details of our project work can be found overleaf. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## **Essex Shed Network** 

The purpose of the shed is to create a comfortable environment where people can meet and find peer support, networking opportunities and participate in individual or group projects.  Sheds are particularly aimed at some sections of the male population who may feel socially isolated.   This year, due to the pandemic we had to suspend physical shed locations, but ran virtual sheds and pop ups.  The scheme is funded by the National Lottery and we are in Year 2 of a three year grant. Delivery will be extended to compensate for the time lost during lockdown. 

## **Community Builder Project / Uttlesford Response, Recover, Sustain** 

Our Community Builder programme concluded as funding ended, however staff were able to be retained to service the Community Response Hub through additional funding secured. As we moved out of lockdown, National Lottery Community monies were secured to run a six month Uttlesford Community Recovery scheme, led by community builder staff.  This work continues, helping our communities to recover from the two lockdown periods. 

## **Community Response Hub** 

The Community Response Hub launched as the last financial year drew to a close, and proved to be an invaluable service for residents in our district.  We recruited over 300 volunteers in a period of under two weeks and have met the immediate needs of isolated and self-isolating residents including food shopping and delivery, prescription and medicine collection and delivery, telephone befriending for 100+ people per week, emergency support in the home, and the delivery of over 970 Christmas hampers for people spending the festive season home alone. For the year in total we achieved over 10,000 tasks completed for Uttlesford residents.  Post lockdown we have been providing Friendship Dog visits to residents, and created the Walking Buddies scheme to encourage people out of their homes and back into the community.  In January 2021 we received grant funding from Essex County Council to support families with children experiencing hardship as a direct result of the pandemic.   This enabled us to provide emergency food hampers, vouchers, and pay utility and fuel costs for struggling residents.  Over 80 families were helped. 

## **Safer at Home (formerly Green Matters)** 

This project enables residents to live more safely in their own home, and retain their independence for longer.   Our handyperson team undertake home safety tasks, provide advice and guidance and also offer digital solutions.   It also incorporates our Green Matters gardening project.   Our main role during the pandemic was to ensure people were safe and warm in their homes.  An example of this was moving furniture to accommodate altered living arrangements, and installing key safes during lockdown. 

## **Dementia Café** 

The Dunmow Dementia Café is a weekly social group for people living with dementia, and their carers, through which they can receive peer support.   Launched at the Uttlesford Community Hub, the group quickly outgrew our facilities and now meets at the Rowena Davey Centre.  Unable to meet during lockdown, we switched to weekly phone calls and "at the gate" visits to our group members.   We also supported families who lost loved ones during the pandemic. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## **Drinks with Community Links** 

Through grant funding we were able to purchase a converted horse trailer to act as a mobile Community Hub.   We have been taking our services to rural, isolated communities in Uttlesford, to build community connection and reduce isolation and loneliness.  We directly support the Community Safety Partnership and Essex Police by taking the trailer to their events and activities. We are grateful to the willing volunteers who support the hosting and delivery of this project. 

## **Frontline** 

CVSU provides administrative support and training for the Frontline referral system in collaboration with the lead organisation Uttlesford Citizens Advice Burearu.  Frontline is an online referral system which allows frontline workers and members of the public to access and refer to over 200 organisations providing voluntary services in West Essex. 

## **Vaccination Volunteering** 

We have directly supported the establishment and operation of the mass vaccination hub at the Lord Butler Centre in Saffron Walden, working in partnership with North Uttlesford PCN. We have recruited and trained over 200 volunteers who run the centre each weekend.  This vital work is ongoing.  Volunteer recruitment is supported by Volunteer Uttlesford. 

## **Future Financial Plans** 

The pandemic could not have been foreseen, and it required a rapid response to alter our existing strategy and move to a scenario where we immediately worked to meet community need.   We did this successfully and were able to secure the funding urgently needed to service this community response.  However, we are conscious that as we move out of pandemic, the funding landscape for the voluntary sectory will have changed. We will assess the impact of these project changes as we develop our new strategic plans for the next five years of sustainable growth for CVSU. 

The two main core funding grants we receive from ECC and Uttlesford District Council continue to be in place.  Our current contract with Essex County Council for the provision of infrastructure services will run to 30th March 2022. 

We have now established the socially driven trading company WECAN (West Essex Community Action Network) across the West Essex districts in partnership with Voluntary Action Epping Forest and Rainbow Services (Harlow).  WECAN currently holds the United in Kind contract for West Essex, and CVSU derives income from hosting the United in Kind coach for Uttlesford.  The current contract runs to end of March 2022. 

CVSU acts as digital lead for WECAN, and at the time of writing two new grants have been secured to pilot digital inclusion and care tech services in West Essex, and across the county.   CVSU will receive a small income from each grant for coordinating delivery of these programmes.   We are also paid by WECAN for provision of Payroll and HR Services, and running communication campaigns on social media. 

We are confident about our future funding strategies and proposals and their ability to support our medium to long term aims to increase our overall income streams and accomplish financial stability that will underpin our medium to longer term growth as an organisation. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## **Public Benefit** 

Our aims and charitable activities are provided to benefit the people of Uttlesford.  At present all our services are free of charge to our clients. 

On occasion we may deliver services to people outside Uttlesford district.  This is particularly the case with delivery of the Frontline project.   Additionally, working with EALC and Essex County Council, we have been managing funds awarded to community startups where groups were unable to meet compliance requirements of the funder.   This work takes our support into North, East and West Essex. 

Equal access to our services is an important issue to us and in accordance with our Diversity and Equality Policy we do not discriminate on the basis of race, nationality, colour, creed, gender, disability, marital status, sexuality, religion, language, culture, age or class. 

## **Policies** 

## **Reserves Policy** 

CVSU is committed to responsible and efficient management of all funds which are the responsibility of the organisation. 

The Management Committee of CVS Uttlesford has considered the need for the organisation to maintain reserves in order to meet future financial obligations and has taken into account the following factors: 

- CVSU currently employs 4 full-time staff members who have contracts which may result in potential liability for redundancy payments. 

- CVSU may enter into contracts with suppliers which contain potential penalty clauses for early termination. 

- CVSU is heavily dependent on two core funders - Uttlesford District Council and Essex County Council and would face financial difficults if either withdrew or reduced their level of funding. 

In order to provide for any of these obligations arising, the Committee considers it necessary to establish as a maximum financial reserve sufficient to cover 3-6 months of the previous year's salary costs, plus 3-6 months premises costs and as a minimum 3 months' salary and premises costs. 

## **Financial Review** 

Unrestricted income for the 2020/21 financial year was £93,075, derived mainly from infrastructure services, public health work and service delivery.   We have delivered the Community Response Hub and COVID-19 recovery work in the community as our primary outputs for the year, plus additonal services through the Safer at Home programme and Essex Shed Network.   Overhead recovery is applied where appropriate. 

We continue to closely manage our costs.   Secondment of core staff to the Community Response Hub and COVID response reduced our core expenditure in the year.   At the end of year Unrestricted Funds stood at £41,023 after transfers between funds. 

## **Investment Policy** 

Under its Memorandum and Articles of Association, the charity has the power to make any investments the Trustees see fit.   CVSU moves funds between a CAF current account and a COIF Charities Deposit Fund, to maximise interest earned. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## **Risk Management** 

The board regularly reviews the major risks to which the charity is exposed.  Where appropriate, systems or procedures have been established to mitigate these risks.  Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. 

Internal control risks are minimised by the implementation of procedures for authoristaion of all transactions and projects.  Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors.  These procedures are periodically reviewed to ensure they continue to meet the needs of the charity. 

## **Senior Staff Pay Policy** 

Annual performance appraisals are undertaken for all our senior staff, and senior officers have performed well against a balanced set of objectives.  We also monitor salary trends in other voluntary sector organisations locally, to ensure that the salaries we offer remain in line with the broader sector.  A small bonus was paid to SMT staff in recognition of additional hours worked and responsibilities undertaken in response to the pandemic.  A full pay review will be conducted in 2021 by the HR Sub Group of trustees. 

## **Trustees' responsibilities in relation to financial statements** 

The Trustees (who are also directors of The Council for Voluntary Services for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare financial statements for each financial year, which 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 the 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 then apply them consistently; 

- observe the methods and principles in the Charities SORP 2019 (FRS 102); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounts Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the ongoing concern basis unless it is appropriate to presume that the charitable company will continue in operation. 

The Trustees are responsible for keeping adequate accounting records that 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. 

Approved by the Board on the 11 February 2022 and signed on its behalf by 

Marc Davis ~~Marc Davis - Chairman~~ M Davis (Feb 11, 2022, 4:34pm) 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## INDEPENDENT EXAMINER'S REPORT 

FOR THE YEAR ENDED 31 MARCH 2021 

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31st March 2021 which are set out on pages 11 to 21. 

## **Responsibilites and basis of report** 

As the charity 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 company'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** 

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination.  I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1.  accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2.  the accounts do not accord with those records; or 

3.  the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any 

- requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or 

4.  the accounts have not been prepared in accordance with the methods and principles of the Statement of 

- Recommended Practice for accounting and reporting by charities (applicable to charities preparing their 

- accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Signed: 

Name _Richard Vass FCA_ 

_For and on behalf of Price Bailey LLP Causeway House, 1 Dane Street Bishop's Stortford Hertfordshire CM23 3BT_ 

14 February 2022 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## STATEMENT OF FINANCIAL ACTIVITIES 

FOR THE YEAR ENDED 31 MARCH 2021 

|**Note**<br>**Income and endowments from:**<br>Donations and legacies<br>**2**<br>Investment income<br>**3**<br>Charitable activities<br>**4**<br>Other Income<br>**Total Income**<br>**Expenditure on:**<br>Charitable activities<br>**5**<br>**Total resources expended**<br>**Net Income / (expenditure)**<br>Transfer between funds<br>**Net movement in funds**<br>Funds at 01/04/2020<br>**Funds at 31/03/2021**|**Unrestricted**<br>**to 31/03/2021**<br>**£**<br>5,000<br>12<br>86,098<br>1,965<br>**93,075**<br>67,027<br>**67,027**<br>**26,048**<br>0<br>**26,048**<br>14,975<br>**41,023**|**Restricted**<br>**to 31/03/2021**<br>**£**<br>1,612<br>0<br>335,148<br>4,571<br>**341,331**<br>298,617<br>**298,617**<br>**42,714**<br>0<br>**42,714**<br>18,663<br>**61,377**|**Total**<br>**to 31/03/2021**<br>**£**<br>6,612<br>12<br>421,246<br>6,536<br>**434,406**<br>365,644<br>**365,644**<br>**68,762**<br>0<br>**68,762**<br>33,638<br>**102,400**|Total<br>31/03/2020<br>£<br>16,687<br>82<br>399,189<br>27,070|
|---|---|---|---|---|
|||||**443,028**<br>439,512|
|||||**439,512**<br>**3,516**<br>0|
|||||**3,516**<br>30,122|
|||||**30,122**|



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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

BALANCE SHEET AS AT 31 MARCH 2021 

|**Fixed Assets**<br>**Tangible Assets**<br>**Current Assets**<br>Debtors<br>**7**<br>Cash at bank and in hand<br>**Current Liabilities**<br>Creditors, amounts falling due within one year<br>**8**<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Funds**<br>**9**<br>Unrestricted Funds - General<br>Restricted Funds|**2021**<br>**Total**<br>**£**<br>15,910<br>14,053<br>103,679<br>117,732<br>31,242<br>86,490<br>102,400<br>41,023<br>61,377<br>**102,400**|**2020**<br>**Total**<br>**£**<br>11,584<br>88,744<br>59,996|
|---|---|---|
|||148,740<br>126,686<br>22,054|
|||33,638|
|||14,975<br>18,663|
|||**33,638**|



The notes at pages 13  to 21 form part of these accounts. 

For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. 

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. 

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

The directors declare that they have approved the accounts above. 

> Signed Marc Davis Date M Davis (Feb 11, 2022, 4:34pm) Marc Davis (Chairman) 

11 Feb 2022 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

## 1 **Accounting Policies** 

## **Basis of preparation of the accounts** 

These accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by 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 and the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102. 

## **Going concern** 

The Trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern. 

The Trustees believe that the forecasted results and good level of cash flow of the charity together with the measures taken to date will enable the charity to continue as a going concern and, as a result, do not include any adjustments that would result if the charity was not able to continue as a going concern. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the Trustees for particular future projects or commitments. 

Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

## **Incoming resources** 

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.  The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- income from membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.   Membership subscriptions which give a member rights to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 

- receipts received during the year which are not to be expected until after the balance sheet date are not recognised as income for the year and are included in funded charitable income deferred. 

## **Resources expended** 

Expenditure is recognsied on an accruals basis as a liability is incurred.  Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which is relates: 

- expenditure on raising funds includes the cost of all fundraising activities, events, non-charitable trading activities. 

- expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to governance of the charity apportioned to charitable activities. 

- where income on charitable funds has been recognised and the related expenditure is known and committed, the expenditure is recognised as a funded charitable activity accrual and is included in expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecing the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity.  Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

## **Liabilities** 

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **Depreciation** 

Major expenditure on tangible fixed assets is capitalised.  The cost of other items is written off as incurred. 

Depreciation is calculated so as to write off the cost of an asset, less it's estimated residual value, over the useful economic life of that asset as follows: 

|Furniture and equipment:|20.00% straight line|
|---|---|
|Motor vehicles:|20.00% straight line|
|Computer hardware:|20.00% straight line|



## **2 Donations and Legacies** 

|Donations<br> **Income from Investments**<br>Deposit account interest|**Unrestricted**<br>**£**<br>5,000<br>5,000<br>**Unrestricted**<br>**£**<br>12<br>12|**Restricted**<br>**£**<br>1,612<br>1,612<br>**Restricted**<br>**£**<br>-<br>-|**2021**<br>**£**<br>6,612<br>6,612<br>**2021**<br>**£**<br>12<br>12|**2020**<br>**£**<br>16,687|
|---|---|---|---|---|
|||||16,687|
|||||**2020**<br>**£**<br>82|
|||||82|



## **3 Income from Investments** 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

## **4 Income from Charitable Activities** 

|Essex County Council<br>Uttlesford District Council<br>Dept Culture, Media, Sport<br>Essex Assoc Local Councils<br>Essex Community Foundation<br>Great Dunmow Town Council<br>Frontline  Fee<br>West Essex CCG<br>Charities Aid Foundation<br>The National Lottery<br>Other Income|**Unrestricted**<br>**£**<br>39,480<br>37,144<br>-<br>4,650<br>4,824<br>86,098|**Restricted**<br>**£**<br>11,921<br>3,894<br>-<br>5,989<br>30,734<br>500<br>9,000<br>5,000<br>10,000<br>149,174<br>108,936<br>335,148|**2021**<br>**£**<br>51,401<br>41,038<br>-<br>5,989<br>30,734<br>500<br>9,000<br>9,650<br>10,000<br>149,174<br>113,760<br>421,246|**2020**<br>**£**<br>58,401<br>36,275<br>98,403<br>9,483<br>-<br>1,000<br>9,000<br>40,000<br>-<br>65,776<br>80,851|
|---|---|---|---|---|
|||||399,189|



## **5 Expenditure on Charitable Activities** 

|||**Unrestricted**|**Restricted**|**2021**|**2020**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|Advertising/Promotion||950|1,038|1,988|17,265|
|AGM costs||394|-|394|1,285|
|Bank Charges||69|44|113|78|
|Computer Costs||1,800|2,168|3,968|2,252|
|COVID-19 Costs||-|245|245|-|
|Depreciation||1,944|2,378|4,322|3,784|
|Emergency Food Parcels||-|2,406|2,406|-|
|Evaluation||74|3,648|3,722|4,478|
|Event costs||-|-|-|6,066|
|Fuel Vouchers||-|5,160|5,160|1,513|
|Full Cost Recovery|-|24,377<br>|24,377|-|-|
|Grants to Partners||-|90,506|90,506|93,345|
|Insurances||1,974|2,315|4,289|3,980|
|Labour (Contractors)||50|3,559|3,609|-|
|Office/Admin Expenses||306|1,117|1,423|1,108|
|Other Misc Expenses||175|115|290|-|
|Telephone costs||2,541|3,490|6,031|4,644|
|Postage and Stationery||761|1,188|1,949|1,934|
|Professional Services||4,754||4,754|40,987|
|Purchases||125|6,011|6,136|406|
|Rent & Service Charge||12,824|1,030|13,854|10,859|
|Repairs|-|108<br>|6,361|6,253|5,435|
|Shopping/Prescriptions||-|4,996|4,996|-|
|Tools and Equipment||69|4,669|4,738|10,684|
|Living Smart Homes||-|96|96|20,099|
|Staff costs||63,303|101,760|165,063|188,606|



16 



## THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

|Staff recruitment<br>Staff training<br>Staff travel<br>Subscriptions<br>Trustee Meetings<br>Vehicle costs<br>Volunteer expenses<br>Volunteer training<br>WECAN<br>Workshops/Activities|22<br>432<br>266<br>714<br>-<br>-<br>128<br>25<br>2,188<br>-<br>-<br>67,027|7<br>955<br>1,004<br>320<br>-<br>-<br>3,439<br>636<br>-<br>23,579<br>298,617|29<br>1,387<br>1,270<br>1,034<br>-<br>-<br>3,567<br>661<br>2,188<br>-<br>23,579<br>365,644|119<br>1,483<br>9,184<br>235<br>156<br>263<br>3,124<br>70<br>-<br>6,070|
|---|---|---|---|---|
|||||439,512|



## **6 Net income/(expenditure)** 

|Net income/(expenditure) for the year includes:<br>Fees paid to Independent Examiners<br>**Staff costs and emoluments**<br>Total staff costs were as follows:<br>Wages & salaries<br>Social security costs<br>Pension|**2021**<br>**£**<br>1,800<br>**2021**<br>**£**<br>150,367<br>10,185<br>4,511<br>**165,063**|**2020**<br>**£**<br>1,545<br>**2020**<br>**£**<br>170,740<br>12,829<br>5,037|
|---|---|---|
|||**188,606**|



## **Particulars of employees:** 

The average number of employees during the period, calculated on the basis of full time equivalents was as follows: 

|Project co-ordination staff<br>Management staff|**2021**<br>3<br>3<br>6|**2020**<br>4<br>3|
|---|---|---|
|||7|



No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. (2020: nil) 

## **Defined Contribution Pension Scheme** 

CVSU participates in the National Employment Savings Trust (NEST), which is a defined contribution workplace pension scheme, in order to fulfil the requirements under automatic enrolment regulations.   Total employer contributions for the current period were £4,511 Amounts outstanding at the year end were £2,244 

|Amounts outstanding at the year end were £2,244|||
|---|---|---|
|7 **Debtors**<br>Debtors<br>Other debtors and prepayments|**2021**<br>**£**<br>8,451<br>5,602<br>14,053|**2020**<br>**£**<br>55,734<br>33,010|
|||88,744|



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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

## **8 Creditors; amounts falling due within one year** 

|**Creditors; amounts falling due within one year**|||
|---|---|---|
|Creditors<br>Deferred Income<br>Social Security & Pension<br>Third Party Funds<br>Accruals / Other Creditors|**2021**<br>**£**<br>7,586<br>5,775<br>9,661<br>386<br>7,834<br>31,242|**2020**<br>**£**<br>37,499<br>55,717<br>4,377<br>8,070<br>21,023|
|||126,686|



## **9 Tangible Fixed Assets** 

|**Cost**<br>At 1 April 2020<br>Additions<br>At 31 March 2021<br>**Depreciation**<br>At 1 April 2020<br>Charge for the year<br>At 31 March 2021<br>**Net Book Value**<br>At 31 March 2021<br>At 1 April 2020|Computer<br>Hardware<br>£<br>-<br>5,904<br>5,904<br>-<br>1,181<br>1,181<br>4,723<br>-|F&F<br>£<br>6,434<br>2,744<br>9,178<br>6,434<br>113<br>6,547<br>2,631<br>-|MV<br>£<br>15,140<br>-<br>15,140<br>3,556<br>3,028<br>6,584<br>8,556<br>11,584|Total<br>£<br>21,574<br>8,648|
|---|---|---|---|---|
|||||30,222|
|||||9,990<br>4,322|
|||||14,312|
||||||
|||||15,910|
||||||
|||||11,584|



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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

|**10 Funds**<br>**Unrestricted Funds**<br>General fund<br>**Total Unrestricted**<br>**Restricted Funds**<br>Active Essex<br>Community Builder<br>COVID-19 Response<br>Dementia Café<br>Drinks with Links<br>Essex Shed Network<br>Frontline<br>Safer at Home (GM)<br>Timebank<br>Utt Food Group<br>Utt Response Recover<br>UDAA<br>WECAN<br>**Total Restricted**<br>**Total**|**01/04/2020**<br>14,975<br>14,975<br>289<br>171<br>(3)<br>3,863<br>4,163<br>4,520<br>0<br>7,718<br>(2,148)<br>0<br>0<br>90<br>0<br>18,663<br>**33,638**|**Income**<br>93,075<br>93,075<br>0<br>15,037<br>70,287<br>805<br>0<br>156,732<br>9,000<br>12,599<br>0<br>1,989<br>74,882<br>0<br>341,331<br>**434,406**|**Expenses**<br>(67,027)<br>(67,027)<br>0<br>(15,038)<br>(67,134)<br>(443)<br>150<br>(133,212)<br>(9,000)<br>(9,970)<br>0<br>0<br>(63,970)<br>0<br>0<br>(298,617)<br>**(365,644)**|**Transfer**<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>**0**|**31/03/2021**<br>41,023|
|---|---|---|---|---|---|
||||||41,023|
||||||289<br>170<br>3,150<br>4,225<br>4,313<br>28,040<br>0<br>10,347<br>(2,148)<br>1,989<br>10,912<br>90<br>0|
||||||61,377|
|||||||
||||||**102,400**|



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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2021 

## **Analysis of movement in funds - previous year** 

|**01/04/2019**<br>**Unrestricted Funds**<br>General fund<br>10,139<br>**Total Unrestricted**<br>10,139<br>**Restricted Funds**<br>Active Essex<br>0<br>Community Builder<br>2,766<br>COVID-19 Response<br>0<br>Dementia Café<br>393<br>Digital<br>1,127<br>Dragons Challenge<br>3,097<br>Drinks with Links<br>0<br>Essex Shed Network<br>9,152<br>Farmers Café<br>(543)<br>Friendship Dogs<br>0<br>Frontline<br>(366)<br>Herts STP<br>0<br>Recovery Café<br>0<br>Safer at Home (GM)<br>6,985<br>Timebank<br>(2,148)<br>UBEX<br>(280)<br>UDAA<br>0<br>WECAN<br>(200)<br>**Total Restricted**<br>19,983<br>**Total**<br>**30,122**<br>**11 Analysis of net assets between funds**<br>Tangible Fixed Assets<br>Current assets (excluding cash)<br>Current assets - cash at bank<br>Current liabilities|**Income**<br>114,706<br>114,706<br>553<br>38,687<br>9<br>6,817<br>108,076<br>0<br>11,884<br>81,125<br>221<br>15,000<br>9,000<br>40,000<br>483<br>15,253<br>0<br>0<br>1,214<br>0<br>328,322<br>**443,028**<br>**Unrestricted**<br>9,304<br>9,956<br>25,883<br>(4,120)<br>**41,023**|**Expenses**<br>(108,702)<br>(108,702)<br>(264)<br>(41,282)<br>(12)<br>(3,347)<br>(109,203)<br>(3,097)<br>(7,721)<br>(85,757)<br>0<br>(15,000)<br>(9,000)<br>(40,000)<br>(483)<br>(14,520)<br>0<br>0<br>(1,124)<br>0<br>(330,810)<br>**(439,512)**<br>**Restricted**<br>6,606<br>4,097<br>77,796<br>(27,122)<br>**61,377**|**Transfer**<br>(1,168)<br>(1,168)<br>322<br>366<br>280<br>200<br>1,168<br>**1,168**<br>**2021**<br>15,910<br>14,053<br>103,679<br>(31,242)<br>**102,400**|**31/03/2020**<br>14,975|
|---|---|---|---|---|
|||||14,975|
|||||289<br>171<br>(3)<br>3,863<br>0<br>0<br>4,163<br>4,520<br>0<br>0<br>0<br>0<br>0<br>7,718<br>(2,148)<br>0<br>90<br>0|
|||||18,663|
||||||
|||||**33,638**|
|||||**2020**<br>11,584<br>88,744<br>59,996<br>(126,686)|
|||||**33,638**|



## **12 Company limited by guarantee** 

Every member of the company undertakes to contribute to the assets of the company in the event of the same being wound up during the time he/she is a member, or within one year afterwards, for the payments of the debts and liabilities of the company contracted before the time at which he/she ceases to be a member and of the costs, charges and expenses of winding up the same, and for the adjustments of rights of the contributors among themselves, such amount as may be required not exceeding one pound. 

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THE COUNCIL FOR VOLUNTARY SERVICE UTTLESFORD 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2021 

## **13 Trustee remuneration, benefits and expenses** 

None of the Trustees have been paid any remuneration or received any other benefits from an employment with CVSU or a related entity. CVSU did not reimburse any trustee expenses for fulfilling their duties. 

## **13 Related Party transactions** 

There were no related parties within the year (2020: £nil) 

21