## COMMUNITIES EMPOWERMENT NETWORK Trustees’ Report and Financial Statements For the year ended ## 31 March 2024 Charity Registration No: 1099111 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## CONTENTS |CONTENTS|CONTENTS| |---|---| |____________________________________________________|| |Legal and administrative information|1| |Report of the trustees|2-9| |Independent examiner’s report|9| |Statement of fnancial activities|10| |Balance sheet|12| |Notes to the fnancial statements|13-20| Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## LEGAL AND ADMINISTRATIVE INFORMATION ____________________________________________________________ |Trustees|Mr G John - Chairperson
Ms B Parkes
(resigned 26 September 2023)
Mr D Tawiah - Treasurer
Ms E Legg| |---|---| |Charity registration number|1099111| |Chief Executive|Jenniffer Lewis| |Charity Offce|Suite 23, Fifth Floor| ||63-66 Hatton Garden| ||LONDON| ||EC1N 8LE| |Bankers|Lloyds Bank| ||17 Heath Road| ||Twickenham| ||TW1 4AW| |Independent Examiner|Michael Kyrakides FCA| ||Chartered Accountants| ||7 Forest Road| ||Sutton| ||Surrey| ||SM3 9NT| 1 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2024. The legal and administrative information is set out on page 1 and forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s trust deed, the Charities Act 2011 and Statement of Recommended Practice: Accounting and Reporting Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102). ## ORGANISATIONAL STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is constituted as an unincorporated charity, established by a written constitution and its governing document is the written constitution. The Governing Document is dated 12 June 2003. ## RECRUIT AND INDUCTION OF TRUSTEES Under the requirements of the constitution, the members of the board are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting. The Annual General Meeting is usually held between October and December. The recruitment of trustees to the board as well as the induction of board members which will wherever possible will be undertaken by the most senior office holders and most senior staff members who have already undergone the induction procedure. Induction of new board members will, wherever possible, take place at the Communities Empowerment Network offices no later than ten working days after the election of the new board member. Board members complete their induction by filling in a skills audit form, which will be used to assess board training needs and attending any subsequent training courses. Having completed their induction the new board member will sign the register of charity trustees and thereby acknowledge that they know and understand their responsibilities. ## MANAGEMENT A Board of Trustees are the overarching accountable body for CEN with the Chair providing the ‘line management’ support and the performance appraisal of the Chief Executive Office. The Board of Trustees meets on a quarterly basis, with a Strategic Committee (Performance) meeting on a bi-monthly basis to provide the monitoring and evaluation of the operational delivery and development aspects of the organisation. The Chief Executive Officer reports to the Chair of Trustees and has the day-to-day responsibility for the performance of staff and volunteers within CEN. Operationally, the delivery team is supported through 1-2-1, Team meetings and appraisals. 2 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ ## CEN’s FOUNDERS The founders saw the process of challenging school exclusion as necessitating the engagement of a team of advocates to deal with exclusion cases, but also as involving parents in analysing what was wrong with schools’ practices and having the capacity, collectively, to challenge those practices and the government policies that enabled and validated them. The late Gerry German was the recently retired principal education officer at the Commission for Racial Equality. He helped to establish the Working Group Against Racism in Children’s Resources and was their director when we got together to discuss the need for an entity such as CEN. Jimi Adefiranye was a councillor in the Borough of Lewisham who had a concern about levels of exclusion in that borough and the disproportionate number of black children being excluded from London’s schools. The late John O’Malley was a special educational needs consultant and a community activist. He had a concern about the high number of children with Special Educational Needs who were being excluded from school on account of their disruptive behaviour, as well as those who were being wrongly labelled, while their needs remained unidentified. Professor Gus John , visiting faculty professor of education at the University of Strathclyde, former director of education and leisure services in the London Borough of Hackney; education and human rights campaigner since 1965; founder (with others) of the first black Supplementary/Saturday School in Oxford (1966); former member of CARD – the Campaign Against Racial Discrimination – and of the council of the Institute of Race Relations; founder member of the Caribbean Education and Community Workers Association, the organisation which commissioned Bernard Coard to write his seminal and pugnacious little book: How the West Indian Child is Made Educationally Subnormal in the British School System (1971); founder member of the Black Parents Movement (1975) and founder trustee of the George Padmore Institute (1991); adviser to Home Secretary Jack Straw on race and social exclusion; member of a team advising civil servants on the amendment of the 1976 Race Relations Act and the crafting of the Race Relations (Amendment) Act 2000. ## FOUNDING PRINCIPLES CEN’s founding principles were the same then as they are now, that there needs to be a child-centred and children’s health approach to schooling and education which affirms: - Every child a learner - Every child a learner that matters - Every child a learner with rights and entitlements - Those rights are enshrined in the UN Convention on the Rights of the Child - Every child a learner with needs (emotional, social, developmental) - Some needs act as a barrier to learning, self-development and the development of social skills and emotional literacy - Some needs are complex and require specialist intervention - Every child has an entitlement to education, irrespective of those needs and the behaviours to which they may give rise - Children’s right to education cannot be forfeited on account of their poor behaviour, or their 3 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ non-compliance with codes of conduct or policies relating to school uniform - If the time children spend in school, during which there should be the highest level of joint working between the school and their parents/carers, is not used to equip them with the values, the knowledge, understanding, skills and behaviours that make them fit for living in civil society and for being at ease with themselves and with those around them, even when faced with unemployment, peer pressures, negative youth culture, cyber bullying and the rest, then we are failing children and young people - There surely is little point in equipping people with qualifications and skills for the workplace if the social and life skills they need for managing themselves at home and in the community, and for basic survival on the streets are absent - As such, ‘Zero tolerance’ is senseless, oppressive and destructive. ## OBJECTIVES To advance education for the benefit of the public and to eliminate discrimination and promote equality of opportunity for people who would otherwise be discriminated against because of their race by providing information, advice, support, representation, advocacy and training for persons experiencing mistreatment and disadvantage in education (primarily but not exclusively in the areas of school admissions, special educational needs assessment and school exclusions). ## ACHIEVEMENTS AND ACTIVITIES ## TRAINING CEN’s Advocacy Recruitment & Training programme is a well-known source of training and since 2016, CEN has been training volunteers who wish to become Education Advocates. Principally, we have worked with would be lawyers and law students from the University of Law, with whom CEN has nurtured what has become a very successful relationship. CEN also attracts applicants via its website. CEN’s Advocacy Recruitment & Training programme has been consistently delivered each year bar 2020 – 2021 due to the COVID-19 pandemic. This unexpected hiatus period was used as an opportunity to review the entire training programme and make a number of changes including to the content, number of modules and the recruitment procedure. As a result, the entire process is now more rigorous and the training is delivered in 3 modules by external facilitators: - Advocacy - Safeguarding - Case Management As well as the valuable training, volunteers also benefit from case management experience, supervision and safeguarding training. Once all modules have been completed, trainees are allocated to a supervisory group and inducted into the Education Advocacy Team . Each volunteer commits to serve a placement term with CEN which provides them with the opportunity to hone their legal and advocacy representation skills as advocates on behalf of children on a pro bono basis. Many go on to continue volunteering beyond their original placement and those who have been with CEN for longer and have more experience sometimes go on to serve as Education Advocacy Supervisors and mentor a small team of CEN Advocates. 4 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ CEN began 2023 with 39 Education Advocates (EAs) many yielded from a training session in the previous year. Due to capacity issues, CEN decided to reframe delivery of the Advocacy Recruitment & Training programme with a relaunch proposed for 2025-26. ## EARLY INTERVENTION In order to ensure that parents have the required skills to assist their children in navigating the unexpected obstacles that they may face during the course of their education, obstacles which may go on to affect educational achievement and, in some instances, life chances, CEN also provides a service for parents called Parents Empowering Parents (PEP). Early Intervention is an additional service that parents are offered via CEN’s Parent Coordinator who will provide more specific information, advice and guidance according to need, as well as access to our internal support service, the Parents Empowering Parents (PEP) Programme . Since 2021, this project has been delivered in partnership with Action for Race Equality (ARE) as a three-year project to July 2024 with funding from the National Lottery Community Fund (NLCF). Although continuation funding will be sought in partnership with ARE whether or not this is successful, the intention is that the project will remain as a permanent staple of CEN’s core offering. PEP provides monthly Parent Forums, access to expertise, advice, support, training, signposting parents towards external support services according to need, whether that is for themselves and/or their children. PEP serves to educate and upskill families to become proactive in securing improved outcomes for their children in education and beyond. Participating in Parent Forums and other activities, ensures that parents not only feel confident in their ability to speak and act on their children' s behalf but also understand their rights in what some find is a hostile environment for parents. PEP’s ultimate aim is to build a support network of empowered parents who are able to self-organise and advocate on behalf of themselves and others in their own communities. ## ADVOCACY Parents often feel overwhelmed when required to attend a school meeting about their child’s behaviour and are often informed that their children lack the ability/skills to acquit themselves well in what is often an intimidating situation. CEN is one of a small group of advocacy providers who offer free support in such situations to represent families who would otherwise have no one with the necessary skill set to act on their behalf in what would be a difficult process to navigate without the advocacy skills provided by CEN. CEN continues with its commitment to provide free representation on behalf of parents/carers at Governor Disciplinary Committee (GDC) meetings and Independent Review Panels (IRP) hearings in order to challenge or in some cases to avoid educational exclusions. Where appropriate, CEN also provides representation or mediation in other situations where parents request support, such as at reintegration and Pastoral Support Plan meetings. 5 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ ## RESEARCH Since November 2023, in partnership with the Runnymede Trust, CEN has been conducting a comprehensive research project with our service users to explore the impact of school exclusions on children and their families. The early findings from this research highlight the profound and multifaceted challenges faced by those affected indicating a unanimous experience of significantly increased stress among families dealing with school exclusions. Parents and caregivers report feeling overwhelmed by a lack of support and guidance, as well as insufficient information about the exclusion process. Many families feel isolated and ill-equipped to navigate the complex landscape of educational policies and procedures following their child's exclusion. Additionally, the research reveals that the exclusion process often compels parents to make substantial personal sacrifices. Many have had to leave their jobs or suspend their studies to manage the situation, leading to financial strain and career disruptions. The health impacts are also severe, with parents reporting unprecedented levels of anxiety, depression, and other stress-related health issues as they strive to support their children through this challenging time. These findings underscore the urgent need to document the issues, prioritise the well-being of both children and their families and develop solutions for a more supportive and transparent approach to handling school exclusions on an ongoing basis. ## FUNDING As with many Charities, CEN is experiencing severe competition within its funding pipeline and the Government’s levelling up agenda has further exacerbated this. In an attempt to redress this CEN has invested in support from specialist fundraising organisations. This arrangement has yielded more than £150,000 of funding to date. CEN has received transition funding from Esmee Fairbairn (EF) in 2023/2024. Securing this funding represented a huge opportunity for CEN, allowing the organisation to pause some of its functions while undergoing a necessary restructure. It also demonstrates the faith that EF who has funded CEN for over 12 years, has in the organisation’s ability to achieve ongoing success. Although the short-term outlook remains challenging, long term strategic funding propositions are in the process of being finalised and if successful, will put CEN on a much more secure foot-holding going forward. ## PARTNERSHIPS CEN continues to partner with the School Inclusion Programme (SIP) with which CEN has maintained its affiliation and via which we have been able to offer our clients access to over 150 other organisations which provide legal representation and expertise beyond CEN's remit. CEN began a partnership with the Runnymede Trust a joint 18-month pilot research project focussing on school exclusion as a school management strategy and the disproportionate impact of school exclusion on racialised communities, vulnerable student populations, notably black students (boys in particular) and students with special educational needs and disabilities (SEN/D). Via its advocacy service on behalf of excluded students and their families, CEN has been best placed 6 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ to see and be able to report on the impact of changing government policy on schooling regimes and particularly on their strategies for dealing with behaviour and discipline challenges. As such we bring to the research partnership qualitative analysis of the interface between government policy and schooling practice, how Ofsted functions as a regulator of ‘standards’ between those two main drivers of schooling outcomes for students and the place of schooling in personal development and the acquisition of skills. The research will explore the extent to which contemporary schooling practices continue the legacy of the period when disproportionate numbers of black school students were sent to schools for the ‘educationally subnormal’ (ESN) and measure the effect that exclusion has had on the aspirations and life chances for both former and current pupils. The project will be solutions based and will draw from rich qualitative research gathered through CEN’s existing advocacy networks. ## CEN’s Management Committee CEN has begun the initial steps to increase the breadth of expertise we have on our Management Committee by recruiting new members to our board. ## FINANCIAL REVIEW The Trustees report a deficit of £80,803 (2023: deficit £91,291) for the year. The income for the year £67,804 was less than previous year £101,096. Expenditure was less than in the year at £148,607 (2023: £192,387). ## RESERVES POLICY Communities Empowerment Network will clearly state to funders and to its own members the purposes for which reserves are being developed and held and all existing reserves will be provisionally allocated at all times. Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The trustees consider that the ideal level of reserves would be £65,000 or three months of operating cost. As of 31st March 2024, our unrestricted general reserves was £39,146 (2023: £34,733), however the Board has created designated funds amounting to £65,000 (2023: £178,000) for the purposes of business development. ## RISK MANAGEMENT The Trustees actively review the major risks which face the charity on a regular basis, with a Risk Assessment report available online and highlighted at every Trustee meeting. They believe that maintaining reserves at adequate levels, combined with an annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the and believe that the systems in place to mitigate significant risks which offers the Trust adequate protection. 7 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ ## GOING CONCERN As a part of its review of the charity’s risk the Trustees assess whether the charity remains a going concern and will be able to continue to operate in the foreseeable future. If this is not the case the Trustees will take action to safeguard the funds of the charity and consider alternative options if continued trading is no longer viable, The trustees are of the opinion that the charity remains a going concern, and will continue to remain in operational existence for at least 12 months into the future. ## PUBLIC BENEFIT The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit and publication by Charity Commission "Charities and Public Benefit". Since 1999, CEN has been helping parents whose children have been excluded or who are at risk of exclusion to navigate the increasingly legalistic world that exists once a child has been placed into the indeterminate state that is exclusion. CEN’s charitable purposes are to provide advice, support and representation to parents whose children are experiencing problems in school across London. 80% of clients are BAMER. African-Caribbean male pupils are four times more likely to be permanently excluded from school. CEN collaborates with other related local services and contributes to related local strategy development. 8 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 ____________________________________________________________________________ ## STATEMENT OF TRUSTEES’ RESPONSIBILITIES The Trustees 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). The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity 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 accounting estimates that are reasonable and prudent; - ❏ state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - ❏ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity wilt continues to operate. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charily (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees meeting held on 16 January 2025 , and signed on its behalf Derrick Tawiah Trustee and Treasurer 9 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF COMMUNITIES EMPOWERMENT NETWORK _________________________________________________________________________ I report to the trustees on my examination of the accounts of Communities Empowerment Network for the year ended 31 March 2024. ## Responsibilities and basis of the report As the trustees of the trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the trust's accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## Independent examiner's statement Your attention is drawn to the fact that the charity has prepared accounts in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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 trust as required by section 130 of the 2011 Act, or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities ( Accounts and Reports) Regulations 2008 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. 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. Michael Kyriakides FCA Chartered Accountants 7 Forest Road, Sutton Surrey SM3 9NT This report was signed on 29 January 2025 10 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## Statement of Financial Activities for the year ended 31 March 2024 _________________________________________________________________________ |Notes
Income & Endowments :
Donations and legacies
4
Charitable activities income
5
Investments
Total Income
Expenditure on:
Raising funds
Charitable activities
6
Total Expenditure
Net Income for the year
Transfer between funds
Net Movement in funds
Reconciliation of funds:
Funds brought forward
Funds carried forward|Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Total Funds
2023
£
£
£
£
105
42,667
42,772
220
-
23,582
23,582
100,609
1,450
-
1,450
267| |---|---| ||1,555
66,249
67,804
101,096
20,981
-
20,981
216
89,161
38,465
127,626
192,171| ||110,142
38,465
148,607
192,387| ||(108,587)
27,784
(80,803)
(91,291)| ||-
-
-
-| ||(108,587)
27,784
(80,803)
(91,291)
212,733
-
212,733
304,024| ||| ||104,146
27,784
131,930
212,733| All activities derive from continuing operations The notes attached on pages 13 to 20 form an integral part of these financial statements. 11 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 COMMUNITIES EMPOWERMENT NETWORK ## Balance Sheet at 31 March 2024 _________________________________________________________________________ ||||2024||2023| |---|---|---|---|---|---| ||Notes|£|£
£|£|£
£| |FIXED ASSETS|||||| |Tangible fixed assets|9||-||-| |CURRENT ASSETS|||||| |Debtors|10|38,618|38,618|7,977|7,977| |Cash at bank and in hand:||117,844|117,844|212,758|212,758| |Total current assets||156,462|156,462|220,735|220,735| |CREDITORS: amounts falling due within|11|(24,532)|(24,532)|(8,002)|(8,002)| |one year|||||| |NET CURRENT ASSETS|||131,930||212,733| |NET ASSETS TOTALS|||131,930||212,733| |THE FUNDS OF THE CHARITY|||||| |Unrestricted Fund|||||| |General funds|9||39,146||34,733| |Designated funds|9||65,000||178,000| |Restricted Fund|9||27,784||-| ||||131,930||212,733| The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. The financial statements were approved by the Trustees on 16 January 2025 and signed below on their behalf, by: ## DERRICK TAWIAH Trustee and Treasurer The notes attached on pages 13 to 20 form an integral part of these accounts. 12 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 ____________________________________________________________________________ ## 1 Accounting policies ## Basis of preparation and accounting convention The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts and have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015) (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. ## Statutory Information Communities Empowerment Network is a charity registered in England and Wales. The registered office address is Suite 23, Fifth Floor, 63-66 Hatton Garden, London EC1N 8LE. ## Going Concern The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts. The Trustees are fully cognisant of the risks that the charity is carrying such as the uncertainty of future funding and obtaining a minimum unrestricted reserve sufficiency. The trustees have concluded that there are no other material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. ## Income recognition Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. All income is accounted for gross, before deducting any related fees or costs. ## Accounting for deferred income and income received in advance Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met. 13 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 ____________________________________________________________________________ ## Recognition of liabilities and expenditure Liability and the related expenditure is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year-end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. ## Allocating costs to activities Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between charitable activities. ## Volunteers In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers. ## Tangible fixed assets Tangible fixed assets are measured at their original cost value or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value of estimated useful lives. Furniture & fixtures 25% straight line Office Equipment 25% straight line ## Financial instruments including cash and bank balances Cash held by the charity is included at the amount actually held and counted at the year-end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements. ## 2 Liability to taxation As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial Activities. 14 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 ____________________________________________________________________________ ## 3 Winding up or dissolution of the charity If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. ## 4 Donation and Legacies |Donation and Legacies|| |---|---| |General donation
Grants from Trust and foundations
Total Donation & Legacies
Income from charitable activities
Training fees
Grants from Trust and foundations
Grants from Government
Total Charitable activities income|2024
Unrestricted
2024
Restricted
2024 Total
2023 Total
£
£
£
£
105
-
105
220
-
42,667
42,667
-| ||105
42,667
42,772
220| ||2024
Unrestricted
2024
Restricted
2024 Total
2023 Total
£
£
£
£
-
-
-
700
-
23,582
23,582
99,909
-
-
-
-| ||-
23,582
23,582
100,609| ## 5 Income from charitable activities ## 6 Charitable expenditure ## 6a Direct costs |6a Direct costs|| |---|---| |Wages and salaries
Project activities consultants
Advocacy training
Parent portal|2024
Unrestricted
2024
Restricted
2024 Total
2023 Total
£
£
£
£
59,212
31,220
90,432
132,051
5,866
-
5,866
23,243
-
-
-
600
880
-
880
-| ||65,958
31,220
97,178
155,894| 15 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 ____________________________________________________________________________ ||6b Support costs|||||| |---|---|---|---|---|---|---| |||2024|2024|||| |||Unrestricted|Restricted||2024 Total|2023 Total| |||£||£|£|£| ||Travel and subsistence|119||-|119|62| ||Staff recruitment and training|1,190||338|1,528|2,273| ||Volunteer expenses|-||-|-|139| ||Premise - rent and rates|851|1,986||2,837|2,933| ||Offce supplies|473||-|473|604| ||Software license|2,539|4,921||7,460|10,401| ||Equipment and repairs|4,238||-|4,238|2,765| ||Insurance|1,242||-|1,242|1,145| ||Accounting services|10,378||-|10,378|10,618| ||Depreciation|-||-|-|-| ||Sundry expenses|338||-|338|3,537| |||21,368|7,245||28,613|34,477| ||6c Governance costs|||||| |||2024|2024|||| |||Unrestricted|Restricted||2024 Total|2023 Total| |||£||£|£|£| ||Independent Examiner's fee|1,800||-|1,800|1,800| ||Other professional fees|35||-|35|-| |||1,835||-|1,835|1,800| |||||||| ||Total charitable expenditures|89,161|38,465||127,626|192,171| |7|Staff costs and emoluments|||||| ||||||2024|2023| ||||||£|£| ||Gross salaries||||85,307|120,082| ||Employer's NI contribution||||2,839|7,222| ||Pension contribution||||2,286|3,572| ||Redundancy||||-|1,175| ||||||90,432|132,051| ||The average number of full-time equivalent staff||||4|6| ||No employee received remuneration amounting to more than||£60,000 in either year.|||| 16 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 ____________________________________________________________________________ ## 8 Trustees' remuneration and reimbursed expenses |Trustees' remuneration and reimbursed expenses|| |---|---| |Amount reimbursed to trustee|2024
2023
£
£| ||-
-| Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year. ## 9 TANGIBLE FIXED ASSETS |9 TANGIBLE FIXED ASSETS||| |---|---|---| |Cost
At 1 Apr 2023
Additions
At 31 Mar 2024
Depreciation
At 1 Apr 2023
Provided during year
At 31 Mar 2024
Net book value
At 31 Mar 2024
At 31 Mar 2023
10 DEBTORS
Prepayment and accrued income
Other debtors|Furniture &
Fixture
Offce
Equipment
Total
£
£
£
3,941
20,697
24,638
-
-
-|| ||3,941
20,697
24,638|| ||3,941
20,697
24,638
-
-
-|| ||3,941
20,697
24,638|| |||| |||-
-
-| |||| |||-
-
-| |||2024
2023
£
£
19,918
7,277
18,700
700| |||38,618
7,977| 17 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 ____________________________________________________________________________ ## 11 CREDITORS: amounts falling |CREDITORS: amounts falling|| |---|---| |Trade creditors
Accruals and deferred income
PAYE/NI and pension|2024
2023
£
£
4,774
1,600
16,391
3,058
3,367
3,344| ||24,532
8,002| ## 12 Fund Analysis |2024
Unrestricted Funds
General funds
Designated funds
Transition reserve
Early intervention and
community hubs
Advocacy intervention
Total designated funds
Total unrestricted funds
Restricted Funds
Runnymede from Oct23
The Legal Education Fund.
Big Lottery Fund(ARE 21-24)
Total restricted Fund
Total funds|Balance 01
April 2023
Income
Expenditure
Funds
transfer
Balance 31
Mar 2024
£
£
£
£
£
34,733
1,555
(110,142)
113,000
39,146
65,000
-
-
-
65,000
53,000
-
-
(53,000)
-
60,000
-
-
(60,000)
-| |---|---| ||178,000
-
- (113,000)
65,000| ||212,733
1,555
(110,142)
-
104,146| ||36,000
(12,245)
-
23,755
6,667
(2,848)
-
3,819
-
23,582
(23,372)
-
210| ||-
66,249
(38,465)
-
27,784| ||| ||212,733
67,804
(148,607)
-
131,930| Designated Funds: Transition reserve : To meet the transition cost of the organisation and development. Early intervention and community hub: Fund designated for the early intervention initiative setting up community hub.. Advocacy intervention : Fund for new advocacy initiative. Restricted Funds: Runnymede Fund : To deliver collaborative research exploring disproportionate impact of exclusions on minority ethnic pupils.. Legal EducationFund : Legal assistance to support the excluded children. Big Lottery ARE grant : This grant was given to cover special activities. 18 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 |Notes to the Financial Statements for the year ended 31 March 2024|Notes to the Financial Statements for the year ended 31 March 2024|Notes to the Financial Statements for the year ended 31 March 2024|Notes to the Financial Statements for the year ended 31 March 2024|Notes to the Financial Statements for the year ended 31 March 2024|Notes to the Financial Statements for the year ended 31 March 2024|Notes to the Financial Statements for the year ended 31 March 2024| |---|---|---|---|---|---|---| |____________________________________________________________________________||||||| |2023|Balance 01
Apr 2022|Income||Expenditure|
Funds
transfer|Balance 31
Mar 2023| ||£||£|
£|
£|£| |Unrestricted Funds||||||| |Unrestricted revenue funds|294,549|61,187||
(143,003)|(178,000)|34,733| |Designated funds||||||| |Transition reserve|-||-|
-|
65,000|65,000| |Early intervention and
community hubs|-||-|
-|
53,000|53,000| |Advocacy intervention|-||-|
-|
60,000|60,000| |Total designated funds|-||-|
-|
178,000|178,000| |Total unrestricted funds|294,549|61,187||
(143,003)|
-|212,733| |Restricted Funds||||||| |BBC Children in Need|2,176|12,832||
(15,008)|
-|-| |Big Lottery Fund|12,462||-|
(12,462)|
-|-| |Big Lottery Fund (ARE 21-24)|
(5,163)|27,077||
(21,914)||-| |Total restricted Fund|9,475|39,909||
(49,384)|
-|-| |||||||| |Total funds|304,024|101,096||
(192,387)|
-|212,733| |13 ANALYSIS OF NET ASSETS BY||||||| |FUNDS||||||| ||Unrestricted
General funds||Unrestricted
Designated
funds||Restricted
funds|2024 Total
funds| |||£||£|£|£| |At 31 Mar 2024||||||| |Fixed assets||-||-|-|-| |Current assets||63,678||65,000|27,784|156,462| |Current liabilities||(24,532)|||-|(24,532)| |Net assets||39,146||65,000|27,784|131,930| 19 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9 ## COMMUNITIES EMPOWERMENT NETWORK ## Notes to the Financial Statements for the year ended 31 March 2024 |______________________________
At 31 Mar 2023
Fixed assets
Current assets
Current liabilities
Net assets
14. Prior year SOFA Comparison
Income & Endowments :
Donations and legacies
Charitable activities income
Investments
Total Income
Expenditure on:
Raising funds
Charitable activities
Total Expenditure
Net Income for the year
Transfer between funds
Net Movement in funds
Reconciliation of funds:
Funds brought forward
Funds carried forward|______________________________________________
Unrestricted
General funds
Unrestricted
Designated
funds
Restricted
funds
2023 Total
funds
£
£
£
£
-
-
-
-
42,735
178,000
-
220,735
(8,002)
-
-
(8,002)|______________________________________________
Unrestricted
General funds
Unrestricted
Designated
funds
Restricted
funds
2023 Total
funds
£
£
£
£
-
-
-
-
42,735
178,000
-
220,735
(8,002)
-
-
(8,002)| |---|---|---| |||34,733
178,000
-
212,733| |||Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
220
-
220
3,334
60,700
39,909
100,609
231,654
267
-
267
14
61,187
39,909
101,096
235,002
216
-
216
216
142,787
49,384
192,171
175,788
143,003
49,384
192,387
176,004
(81,816)
(9,475)
(91,291)
58,998
-
-
-
-
(81,816)
(9,475)
(91,291)
58,998
294,549
9,475
304,024
245,026
212,733
-
212,733
304,024| 20 Doc ID: 472b129fb3020b6cb566f867ff8fb8f7c36b77a9