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2022-03-31-accounts

COMPANY REGISTRATION NUMBER: 05860971 CHARITY REGISTRATION NUMBER: 1116430

Community And Voluntary Action Blyth Valley Company Limited by Guarantee Unaudited Financial Statements 31 March 2022

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2022

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 4
Statement of financial activities (including income and
expenditure account) 5
Statement of financial position 6
Notes to the financial statements 7
The following pages do not form part of the financial statements
Detailed statement of financial activities 16

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Reference and administrative details

Registered charity name

Community And Voluntary Action Blyth Valley

Charity registration number 1116430 Company registration number 05860971

Principal office and registered 22 Beaconsfield Street office Blyth Northumberland NE24 2DP

The trustees

D.F. Vaughan M. Beresford D. Johnston P. Smith (Appointed 2 March 2022) C. Nicholson (Appointed 2 March 2022)

Company secretary T.S. Bradley Resigned 2 March 2022 Independent examiner Jane Freeman 58 Durham Road Birtley Co Durham DH3 2QJ

We are a company limited by guarantee, not having a share capital, and a Registered Charity (No 1116430). We have operated successfully within the terms of our Memorandum and Articles of Association since our formation on 28 June 2006. The premises from which we operate are occupied on a rent-free lease, with well over sixty years left to run. Our Bankers are Unity Trust Bank, Nine Brindley place, Birmingham. We appoint Solicitors as necessary.

1

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Structure, governance and management

Recruitment and Appointment of Directors/Trustees

The Directors/Trustees seek to ensure that the users needs are reflected through the diversity of the Board. To enhance the potential pool of Directors/Trustees, selected individuals who may wish to become Directors/Trustees are approached as necessary. Directors/Trustees are re-appointed annually. They give their time voluntarily and receive no benefit.

Director Induction and Training

New Directors/Trustees are actively encouraged by the existing Directors/Trustees, having regard to any specialist skills required. New Directors/Trustees are briefed on their obligations under company and charity law, our Memorandum and Articles of Association, the Board and the decision making process, future plans and recent performance. They are encouraged to attend appropriate training, and made aware of relevant publications. Feedback is encouraged.

Risk Management

We have assessed (and reviewed regularly) the major risks to which we are exposed, in particular those related to our operations and finances, and are satisfied that systems are in place to mitigate our exposure. No major risks have been identified. A key element in our management of financial risk is the setting and regular review of our Reserves Policy.

Reserves Policy

Free reserves are those funds not tied up in Fixed Assets or Designated/Restricted funds. We forecast the level of reserves required to sustain operations, should income-generating activities be curtailed. Free reserves decreased from £50,886 to £19,766 during the year, equating to approximately 4 months of expenditure. We believe it prudent to make a provision for Redundancy costs of £18,551 and this year we have allocated it to a Designated fund to be ringfenced rather than making an adjustment through the income and expenditure account. It remains our view that it is prudent to ensure that there are sufficient free reserves to provide financial flexibility over the course of the forthcoming challenges.

Objectives and activities

Our Objects continue to be to promote any charitable purpose for the benefit of the community in the Blyth Valley area (in particular the advancement of education, protection of health and the relief of poverty, distress and sickness), and to promote co-operation in the achievement of the above by bringing together representatives of voluntary organisations and statutory authorities within the area. Our Policies to achieve our Objects continue to be to promote, provide and carry on or assist in any way in the promotion, provision and carrying on of facilities of any kind pursuant to the Objects and to arrange and hold meetings, conferences and lectures. We refer to Charity Commission guidance on Public Benefit when reviewing our aims and objectives, and ensure that future plans remain focused on their achievement. Funding limits our activities, but no beneficiaries appropriate to our aims are excluded. Equal access to our services is important to us, and we promote local understanding of our work.

Achievements and performance

We have facilitated Covid and Hardship support for the local community during the pandemic and are in a good position to maintain that support.

Financial review

Our assets continue to be adequate and available to meet our obligations.

2

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Plans for future periods

We have secured funding to maintain our development.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

D.F.Vaughan

D.F.Vaughan (Dec 23, 2022 12:36 GMT)

D.F. Vaughan Trustee

3

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Community And Voluntary Action Blyth Valley

Year ended 31 March 2022

I report to the trustees on my examination of the financial statements of Community And Voluntary Action Blyth Valley ('the charity') for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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 financial statements 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.

Jane Freeman FCCA Independent Examiner 58 Durham Road Birtley Co Durham DH3 2QJ

4

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Grants and donations 5 36,645 69,356 106,001 190,399
Other trading activities 6 3,956 200 4,156
──────── ──────── ───────── ─────────
Total income 40,601 69,556 110,157 190,399
════════ ════════ ═════════ ═════════
Expenditure
Expenditure on raising funds:
Costs of charitable activities 7 52,095 51,291 103,386 123,610
Governance costs 8 1,455 1,455 1,336
──────── ──────── ───────── ─────────
Total expenditure 53,550 51,291 104,841 124,946
════════ ════════ ═════════ ═════════
──────── ──────── ───────── ─────────
Net income (12,949) 18,265 5,316 65,453
════════ ════════ ═════════ ═════════
Transfers between funds 380 (380)
──────── ──────── ───────── ─────────
Net movement in funds (12,569) 17,885 5,316 65,453
Reconciliation of funds
Total funds brought forward 50,886 27,955 78,841 13,388
──────── ──────── ───────── ─────────
Total funds carried forward 38,317 45,840 84,157 78,841
════════ ════════ ═════════ ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 14 form part of these financial statements.

5

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Statement of Financial Position

31 March 2022

Note
Fixed assets
Tangible fixed assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one year
15
Net current assets
Total assets less current liabilities
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
-
General fund
-
Designated fund
Total charity funds
16
2022
£
2,132
1,788
82,026
────────
83,814
1,789
────────
82,025
────────
84,157
────────
84,157
════════
45,840
19,766
18,551

38,317
────────
84,157
════════
2021
£

1,788
96,550
────────
98,338
19,497
────────
78,841
────────
78,841
────────
78,841
════════
27,955
50,886
50,886
────────
78,841
════════

For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

D.F.Vaughan D.F.Vaughan (Dec 23, 2022 12:36 GMT)

D.F. Vaughan Trustee

The notes on pages 7 to 14 form part of these financial statements.

6

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 22 Beaconsfield Street, Blyth, Northumberland, NE24 2DP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

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 project or commitment.

Restricted funds are subjected 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.

7

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are 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:

Resources expended

Expenditure is recognised 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 it relates:

All costs are allocated to expenditure categories reflecting 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

8

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

9

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

4. Limited by guarantee

The company is limited by guarantee and the liability of each member is limited to £10. The company successfully applied to convert to a Charitable Incorporated Organisation (CIO) on 18 May 2022.

5. Grants and donations

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Grants
Operation Elf 2,606 2,606
Contracts and Trusts 36,645 480 37,125
Reaching Comms 31,935 31,935
TNL 34,335 34,335
──────── ──────── ─────────
36,645 69,356 106,001
════════ ════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Grants
Bernicia Foundation (via Northumberland County
Council) 20,000 20,000
The National Lottery 49,084 49,084
Operation Elf 12,816 12,816
New Delaval and Newsham Residents Association 7,650 7,650
Contracts and Trusts 100,849 100,849
───────── ──────── ─────────
100,849 89,550 190,399
═════════ ════════ ═════════

6. Other trading activities

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Other income 3,956 200 4,156
═══════ ════ ═══════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Other income
════ ════ ════

10

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

7. Costs of charitable activities

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Staff costs 28,463 43,761 72,224
Telephone 772 225 997
Printing and stationery 381 350 731
Training, consultancy fees and events 4,138 2,512 6,650
Sundry Expenses 457 457
Travel 37 207 244
Utilities 1,768 225 1,993
Insurance 696 696
Professional fees 6,977 1,348 8,325
Property costs and equipment renewals 7,340 2,663 10,003
Depreciation 1,066 1,066
───────── ───────── ─────────
52,095 51,291 103,386
════════ ════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Staff costs 29,631 25,328 54,959
Telephone 851 851
Printing and stationery 678 678
Property costs and equipment renewals 4,832 4,832
Training, consultancy fees and events 525 19,877 20,402
Coronavirus and hardship support 25,155 16,390 41,545
Sundry expenses 343 343
───────── ───────── ─────────
62,015 61,595 123,610
════════ ════════ ═════════
8. Governance costs
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Accountancy fees 1,455 1,455 1,336 1,336
═══════ ═══════ ═══════ ═══════
9. Independent examination fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,456 1,336
═══════ ════

11

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

10. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
2022 2021
£ £
Depreciation of tangible fixed assets 1,066
═══════

════

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows: 2022 2021 £ £ Wages and salaries 72,224 54,959 ════════ ════════

The average head count of employees during the year was Nil (2021: Nil).

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

12. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

13. Tangible fixed assets

Equipment
£
Cost
At 1 April 2021 43,121
Additions 3,198
────────
At 31 March 2022 46,319
════════
Depreciation
At 1 April 2021 43,121
Charge for the year 1,066
────────
At 31 March 2022 44,187
════════
Carrying amount
At 31 March 2022 2,132
════════
At 31 March 2021
════════

The premises from which we operate are occupied on a rent-free lease, with well over sixty years left to run.

12

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

14. Debtors

2022 2021
£ £
Prepayments and accrued income 347 347
Other debtors 1,441 1,441
─────── ───────
1,788 1,788
═══════ ═══════
Creditors: amounts falling due within one year
2022 2021
£ £
Accruals and deferred income 1,789 1,789
Redundancy provision 17,708
─────── ────────
1,789 19,497
═══════ ════════

15. Creditors: amounts falling due within one year

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 April 2021 Income Expenditure Transfers 31 March 2022
£ £ £ £ £
General funds 50,886 40,601 (72,101) 380 19,766
Designated funds 18,551 18,551
50,886 40,601 (53,550) 380 38,317
════════ ════════ ════════ ════ ════════
At At
1 April 2020 Income Expenditure Transfers 31 March 2021
£ £ £ £ £
General funds 13,388 100,849 (63,351) 50,886
════════ ═════════ ════════ ════ ════════
Restricted funds
At At
1 April 2021 Income Expenditure Transfers 31 March 2022
£ £ £ £ £
Bernicia Foundation (via
Northumberland County
Council) 17,231 680 (2,802) (380) 14,729
Operation Elf 7,324 2,606 (867) 9,063
New Deleval and
Newsham Residents
Association 3,400 3,400
TNL 34,335 (23,811) 10,524
Reaching Comms 31,935 (23,811) 8,124
──────── ──────── ──────── ──── ────────
27,955 69,556 (51,291) (380) 45,840
════════ ════════ ════════ ════ ════════

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

16. Analysis of charitable funds (continued)

Restricted funds

At At
1 April 2020 Income Expenditure Transfers 31 March 2021
£ £ £ £ £
Bernicia Foundation (via
Northumberland County
Council) 20,000 (2,769) 17,231
The National Lottery 49,084 (49,084)
Operation Elf 12,816 (5,492) 7,324
New Deleval and
Newsham Residents
Association 7,650 (4,250) 3,400
──── ──────── ──────── ──── ────────
89,550 (61,595) 27,955
════ ════════ ════════ ════ ════════
Analysis of net assets between funds
Unrestricted Restricted
Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 1,752 380 2,132
Current assets 38,354 45,460 83,814
Creditors less than 1 year (1,789) (1,789)
──────── ──────── ────────
Net assets 38,317 45,840 84,157
════════ ════════ ════════
Unrestricted Restricted
Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets
Current assets 70,383 27,955 98,338
Creditors less than 1 year (19,497) (19,497)
──────── ──────── ────────
Net assets 50,886 27,955 78,841
════════ ════════ ════════

17. Analysis of net assets between funds

18. Related party transactions

C. Nicholson (who is a Trustee of the Charity) and D.F Vaughan (who is a Director of the Company and a Trustee of the Charity) are also directors of Sustainable Community Enterprises North East Ltd (SCENE).

During the year ended 31 March 2022, CVABV provided services to SCENE to the value of £Nil (2021: £nil) and SCENE provided services to CVABV to the value of £nil (2021: £699).

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Management Information

Year ended 31 March 2022

The following pages do not form part of the financial statements.

15

Community And Voluntary Action Blyth Valley

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2022

2022 2021
£ £
Income and endowments
Grants and donations
Bernicia Foundation 20,000
The National Lottery 49,084
Operation Elf 2,606 12,816
New Deleval and Newsham Residents Association 7,650
Contracts and Trusts 37,125 100,849
Reaching Comms 31,935
TNL 34,335
───────── ─────────
106,001 190,399
───────── ─────────
Other trading activities
Other income 4,156
─────── ────
───────── ─────────
Total income 110,157 190,399
═════════ ═════════
Expenditure
Costs of charitable activities
Wages and salaries 72,224 54,959
Property costs and equipment renewals 12,692 4,832
Travel costs 244
Telephone 997 851
Printing and stationery 731 678
Depreciation 1,066
Training, consultancy fees and events 14,975 20,402
Coronavirus and hardship support 41,545
Sundry expenses 457 343
───────── ─────────
103,386 123,610
───────── ─────────
Governance costs
Accountancy fees 1,455 1,336
─────── ───────
───────── ─────────
Total expenditure 104,841 124,946
═════════ ═════════
───────── ─────────
Net income 5,316 65,453
═════════ ═════════

16

2022-12-23

CVA 31.3.22 Draft Accounts V4

Final Audit Report

Created: 2022-12-23 By: Kay Walker (kay@jfstorbitt.co.uk) Status: Signed Transaction ID: CBJCHBCAABAApysKrziibiC48k-dqFn3UsqC6z2M7qVt

"CVA 31.3.22 Draft Accounts V4" History

Document created by Kay Walker (kay@jfstorbitt.co.uk)

2022-12-23 - 11:39:39 AM GMT

Document emailed to vaughand622@gmail.com for signature

2022-12-23 - 11:40:14 AM GMT

2022-12-23 - 12:14:43 PM GMT

Signer vaughand622@gmail.com entered name at signing as D.F.Vaughan 2022-12-23 - 12:36:41 PM GMT

Document e-signed by D.F.Vaughan (vaughand622@gmail.com) Signature Date: 2022-12-23 - 12:36:43 PM GMT - Time Source: server

Email viewed by sign@jfstorbitt.co.uk 2022-12-23 - 12:39:01 PM GMT

Signer sign@jfstorbitt.co.uk entered name at signing as Jane Freeman 2022-12-23 - 12:39:14 PM GMT

Document e-signed by Jane Freeman (sign@jfstorbitt.co.uk) Signature Date: 2022-12-23 - 12:39:16 PM GMT - Time Source: server

Agreement completed.

2022-12-23 - 12:39:16 PM GMT