Charity registration number 1118986 (England and Wales) Company registration number 06143165 COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Stephen Harvey (Chair) Jan Wing (Vice Chair) Beverley Johnston (Treasurer) Keith Balchelor Stephen Clarke Andrew Cooke Victoria Jacob Peter Maiden Diana Yip Secretary ChrSslopher Dungate Charlty number 1118986 Company number 06143165 Prlnclpal address and Registered offlce Nlg81 Copping Community Buildlng Sanvllle Gardens Slanslead Abbotls Ware Hertfordshire SG12 8GA Audltors Gowers Limited The Old School House Brldge Road Hunlon Bridge Kings Langley Herlfordshire WD4 8SZ Bankers CAF Bank 25 Kings Hlll Avenue Wesl Malllng Kent ME19 4JQ Sollcitors Longmores Solicitors 24 Castle Street Hertford Hertfordshire SG14 1HP
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS CONTENTS Pago Chairman's statement Trustees, report Statement of Trustees, r8sponsibililies Indep8ndent auditor's report 8-10 Statement of financial activities Balance sheet 13 Slalement of cash flows 14 Notes lo the financial statements 15-27
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Our Chief Executive Officer Chris Dungate, who joined us In June 2024, has quickly settled well into the organisation and has brought new ideas and innovative thinking to Community Alliance. Chris has led the development of an exciting new three-year business plan which comes into play from 2025126 onwards. Both the wider staff team and the trustee board have contributed strongly to the construction of this plan. K8y components of the new business plan Include.. A renewed focus on our core geography of Broxbourne and East Herts and the further deepenlng of the cruclal relatlonshlps held with Broxbourne Borough Council l East Herts Dlstri¢t Council. The Introduction of a new m8mbership scheme. Enhancing the management of community buildings for the use of local communlties and VCSE organisations Continuing to meet the needs of communities particularly around health & well-being, lobs 8nd skills and flnanclal understandlng. As we worked lo draw up our new plan we kept very much in mind some of the more slgniflcant macro factors. These include the on-golng cost of living crisis which affects so many members of our local communili@s, upcoming local government reforms and of course the prevailing fundlng cllmate which continues lo become more and more comp81itlV8. In addltlon, Communlty Alllanc8's long-term role in supporting seven "Blg Local" organisations will come to an 8nd as planned in September 2025. Our learnlng froni operating as the Lead Trusted Organisatlon across these projects wlll be Invaluable to our offer moving fonmard. It has helped shape our new membership plans, fostered lasting relatlonships and helped to upsklll our fanlastlc team. 2024125 again saw a broad range of highly successful and Impactful project de5ivery. Highllghts Included.. supporting 47 organisations to grow and thrive through our Community Building service, further broadenlng and extending the range of actlvily at our high street hubs and delivering a varlety of vltal health, employment and flnanclal support prol8cts across our operating area. In terms of flnancial performance in 2024125 the charlly's total Income was £2,169,023 (consliluled of restricted funds tolalling £1 ,990,617 and unreslrlcted funds tolalling £178,406). The final oul-turn was a managed deficlt of £1,322 in respect of unreslrl¢ted funds. A good result. Our grateful thanks are of course due to all our funders and partners.. East Herts District Council, Broxbourne Sorough Council, Hertfordshire County Council, Local Trust Sovereign Network Group, Hertfordshire Community Foundation, Community Help Hertfordshire, S16p 2 Skills and many more. would like to thank my fellow Iruslees for their ongoing commitment to the provision of high qu81ily governance trustees crucially give their lime and considerable expertise to support, monitor and scrutinise the aclivilies of Community Alliance. I would particularly like to thank Jackie Trundell, who has stepped-down as a co-opted board member. Jackie has made an oulstanding contribution to the success of Community Alliance in recent years. I would also like to thank our talented and passionate staff team who continuously develop new Ideas and skills, enabling Community Alliance to support1ocal communities through our local hubs and projocts, and also our incredible volunteers, who freely give so much of their time to support so many of our activities. While there are undoubtedly challenges ahead, not least in terms of external, macro factors, at the heart of our new three-year plan lies trust, collaboration and adaptability. Our clear vision is for Community Alli8nce to be the first choice for local community support and to be an organisalion that continues to achieve meaningful and positive chan or our local communilies. stephen Harvey Chair 2024125 Dated.. 5 November 2025
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financlal statements have been prepared in accordance with the accounting policies set out in note 1 to the Iinancial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191" Objectives and activitles The ch8rity's objects are as follows,. la) to promote any charitable purposes for the benefit of the communlly across the reglons of the East of England, South East, London and East Mldlands Iherelnafter called the "area of benefit") and, in particular, the advancement of educatlon, the protection of health and tha relief of poverty, distress and slckness., to promote and organise co-operation in the achievement of the above purposes and to that end to bring tog8ther in council, representatives of the voluntary organlsatlons, statutory authorltles, and other organisations within the area of benefit., and to promote and improve the efficient and effective use of charitable and community resources In the achievement of the above purposes by providing consultancy and advice setvlces to national and local representatives of voluntary organisalions and statutory aulhorilies. Ib) Ic) The policies adopted in furtherance of these objects are set out In the Community Alliance Broxbourne and East Herts Business Plan 2025-2028. Public benefit st8tement When deciding on aclivltles and programmes, the Trustees of Communlty Alliance Broxbourne and East Herts ICA BEHI pay due regard to the Charity Commission's guidance on public benefit. Achlevements and performance Su ortin Health and Wellbeln Food and Fuel Poverty Support In East Herts Cominunily Alliance administers the Household Support Fund on behalf of EH DC, providing financial support to food poverty ini1181ives and flnanclal support lo individuals struggling with the Cost of Living crisis. Grants to support local Food poverty initiatives across East Herts Grants to over 500 East Herts residents lo support them with energy bills Community Car Scheme Our Community Car Scheme provides low-cost travel to medlcal and support appolntments for resld8nls without acc8SS to private or public transport. 37 volunteers driving residents lo medical appointments Over 1,400 journeys carried out 1,885 residents supported through the scheme Broxbourne and East Herts Healthy Hubs Community Alliance is responsible for the delivery of the Broxbourne Healthy Hub and supports delivery of the East Herts Healthy Hub. NHS Health Checks in both dislricls Weekly Warm Spaces provided in Waltham Cross, Hertford and Stanstead Abbotts Wallham Cross Community Skills Hub Healthy Eating and Cooking sessions Cost of Living Advice and Support
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Staying Connected Our Digital Inclusion project operating across both Districts. 14 Digital Champions providing 391 learning opportunities lo 95 residents 350 laptops I phones I tablets refurbished for re-use in Residents Volunteering A range of supported volunteering opportunities within our org8nisalion to help residents develop their skills within their own communities. 10 new volunteers joined Community Allianc8 as Digital Champions, Hub Volunte8rs and drivers 57 volunt66rs in total Blg Locals Support provided across 7 Blg Local Aréas in 24125 Successful close oul in CHART Big Local All remaining programmes set to end in 25126 All areas supported by Community Alliance focusing on the future and legacy of their initiatives including overseeing the construction and 50-year lease on a brand new community building in Broad Green, Croydon Hel Grou Training Opportunities Provision of training opportunities lo help increase knowledge, confidence and skills for the Voluntary and Commuiiily Sector. Tralnlng opportunities provided to over 50 local organisalions Most tralnlng Is face-lo-face with online options when required 15 tralning courses delivered Community Builder Support Developing and strengthening the skills in the Voluntary and Community Sector and encouraging the development, growth and sustainability of community proj8cls, charities and Social Enterprises through direct support and capacity building.. Over 103 hours of direct one lo one capacity building support delivered In 2024-25 of which 29 groups directly supported in East Herts of which 18 groups directly supported in Broxbourne In depth f8ci11tatlons for 1 organisation to develop Ihelr Theory of Change Communit Builder Plus aid for consultanc In depth faoililations for 1 organisation to develop thelr Theory of Change Commissioning for community engagement services (interviews, survey and round table event) for the Ware Charities Other commissioned work.. Successful delivery of East Herts 'Arts in East Herts, and East Heris Arts & Cu5ture Mapping concluded and reports written.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Information and Advice A belter informed Voluntary and Community Sector receiving information that is relevant. As well as training opportunities we were able lo provide.. Monthly funding bulletin lo over 695 recipients Monthly general e-bulletins 1 Summer Conference170 participants) 1 succ8ssful Funding Fair held with 14 funders present and 38 attendees Representlng th8 Sector Enabling and encouraging collaborative initiatives through building and slrenglhening our relationships with all stakeholders including.. Local Aulhorilies, Housing Associations, Local Business Partnerships, Valuntary Sector Infrastructure Partnerships, local and national grant givers and other Public Services such as PolicelHeallhlCollege. Supporting a more influential, informed Voluntary and Community Sector voice in the community's strategic and operational planning processes. New partnershlp with the Plunkett Foundation, who supports community shops and community pubs Attending relevant local and national networking events and representing CABEH mant and Skills Multlply Programme In partnership with Step2Skills, Community Alliance has been supporting the government's initiative lo integrate mathematics within adult learning. The programme ended in March 2025. Over 350 learners engaged with courses Over 35 courses delSvered Job Smart and Job Club Job Smart supports indlvlduals wllh CVS, Intervlews and lob searchlng from our hubs, 57 people successfully placed into employment In 2024125 304 people supported with Job Searching I Cv's this year 55 people supported through training Road to Employment Long term mentoring of 83 adults 'furthest from the workplace, across Broxbourne and Welwyn Garden City I Hatfield. 35 people supported to access mental and physical health support 50 people engaged with education and training 27 people engaged with volunteering 16 people moved into employment Strategic report The description under the headings "Achiev8ments and performanGe" and "FinanGial review" meet Ihe company law requirements for the Trustees to present a slrategic report. Financial review A summary of the financial results of the charity is given in the Statement of Financial Activities. At the end of the period the charity carried forward unrestricted reserves of £97,476 designated reserves of £148,613 and restricted reserves of £322,688. ReseNes policy It is the policy of the charity that free reserves should be maintained at a level equivalent to at least three month's core expenditure. The Truslees consider that reserves of £75,000 will ensure that, in the event of a significant drop in funding, they will be able lo continue the charity's current activities while consideration is given to ways in which additional funds may be raised.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for the future In addition to our core activity during 2025-26 we will., 8egin the implementation of a new 3-year business plan. Launch a new membership scheme lo underpin our work in representing the VCSE sector. Improv8 day-lo-day processes and systems lo support the growth of the organizalion. Further enhance and deepen relationships with local government organisalions and housing sector organisalions across our operatlng area. Increase the number of venues we manage for community benefit Develop and diversify the use of our current community venues to continue lo meet community need and enhance suslainabilily Celebrate the successful completion of our role In the Big Local programme. Recruit proacliveSy to our Trustee Board and paid Staff team as necessary. Fully ulillse tha skill-sals of our Trustees and paid st8ff team, regardless of their core or project-based responsibilities, to further develop our 'one org8nisalion' structure. Furiher invest in staff trainlng and d8velopment r6cognising that that our staff team Is our greatest asset. Rlsk managamant The Trustees have ass855ed Ihe major risks lo which the charity is exposed and are satisfied that systems are in plac8 to mitigate exposure lo same. This is managed through a Resilience Manual conlalning a risk management policy, a crisis succession plan and a risk regisler for the organisalion which is developed and reviewed by the Board of Trustees. Structure, governance and management The charity is consliluled as a Gompany limited by guarantee. 11 was incorporated by a Memorandum and Articles of Association on 7 March 2007 which was amended by special resolution daled 15 May 2007, 11 was registered as a charity on 27 April 2007. The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were.. Stephen Harvey {Cliair} Jan Wing {Vice Chair) Beverley Johnslon (Treasurer) Keith Balchelor Stephen Clarke Andrew Cooke Victoria Jacob Peter Maiden Patricia Spears (resigned 14 May 2024) Diana Yip None of the Trustees has any beneficial interest In the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up. An induction meeting is held with all new Trustees and a Trustee induction pack made available. The Trustees delegate many day to day operating decisions to the Chief Executive Officer. However all major decisions are referred to the Trustees by the Chief Executive Officer.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Auditor In accordance with the company's articles, a resolution proposing that Gowers Limited be reappointed as auditor of the company will be put at a General Meeling. Disclosure of Informatlon to auditor Each of the Trustees has confirmed that there is no Information of which they are aware which is relevant lo the audit, bul of which the auditor is unaware. They havé further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. Th rustee report was approved by the Board of Trustees, Stephen Harvey Trustee Dated.. 5 November 2025
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also the directors of Community Alliance Broxbourne and East Herts for the purpose of company law, are responsible for preparing the Trustees, Repori 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 stale of affairs of the charity and of the incoming resources and application of resources, Including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the Trustees are required lo.. select suitable accounting policies and then apply them consistently; obsetve the methods and principles in the Charities SORP., make judgements and estimates Ihal are reasonable and prudent., and prepare the financial slalemenls on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The Truslees are responsible for keeping adequate accounling records that disclose with reasonable a¢¢uracy at any lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply with Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteclion of fraud and other irregularities.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS Opinion We have audited the financial statements of Community Alliance Broxbourne and East Herts (the 'charity') for Ihe year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accountino Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel. In our opinion, the financial stalemenls,. give a true and fair view of the slate of the charitable company's affairs as at 31 March 2025 and of ils incoming resources and application of resources, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Acceptéd Accounting Praclic8', and have been prepared in accordance with the requlrements of tha Compani8s Act 2006. 8asls for opinion We conducled our audit in accordance with Internatlonal Standards on Auditing {UKI {ISAs (UK)) and applicable law. Our responsibilities under those standards are further d8scribed in the Auditors responsibilities for th8 audit of the financi81 ststements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial slalements in the UK, including Ihe FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with IhesE requirements. We believe that the audit 8vidence we have obtained is sufficient and appropriate lo provide a basis for our opinion, Concluslons relatlng to going concern In auditing the financial slalements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparalion of lh6 financial slalements is appropriate. Based on the work we have performed, we h8ve not identified any material uncertainties relating lo events or conditions that, individua15y or collectively, may cast significant doubl on the charity's ability lo continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Other information The other informatlon comprisas the information included in the annual report other than the flnanc1al statements and our auditor's report thereon. The Trustees are responslble for the other information contained within the annual report. Our opinion on the f5nancial statements does not cover the oth8r information and we do not express any form of assurance conclusion thereon. Our responsibillty Is to read tha other information and, in doing so, consider whether the other informatlon is materially Inconsistent with the financial statements or our knowledge obtalned In the course of the audit, or othewise appears lo be mat8rially misstated. If we identify such materlal Inconsistencies or apparent material misstatements, we are required ta determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we concluda that there is a material misstatement of this other information, we are required to report that fact. We have nothing lo report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the information given in Ihe financial statements is inconsistent in any material respect with the Trustees, report., or sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records; or we have not received all the information and explanations we require for our audit.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS Responsibilities of Trustees As explained more fully in the statement of Trustees, responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparalion of Ihe financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of 8ccounling unless the Trustees either intend lo liquidate the charitable company or to cease operations, or have no realistic allernalive bul lo do so. Auditor's responsibilltles for the audlt of the financial statements We have been appointed as audltor under section 144 of the Charities Act 2011 end report In accordance with the Act and relevant regulatlons made or having effect Ihereunder. Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance Is a hlgh level of assurance bul is not a guarantee that an audlt ¢onducted in accordance with ISAS {UKI will always deteGt a material misslatemenl when St exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economlc decislons of users takén on the basis of these financial slalements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responslbllities, oulllned above, to detect material misstatements in respect of irregularities, including fraud. The extent lo which our proG8dures are capable of delecling irregularities, including fraud, is detailed below.. In identifying and assesslng risks of material misslatemenl in respect of Irregularities, including fraud and non- compliance with laws and regulations, our procedur8s included the following.. considering tha nature of th8 charltable sector, the charity's control environment and performance, results of our enqulries of management and representatives of the trustees about their own IdenlSflcallon and assessment of irregularities., any matters we identified h8vSng revlewed the charity's procedures re18ting to Idenlifylng, evaluating and complying with laws and regulations and whether they were aware of any Instances of non-compliance., delectlng and responding lo th8 risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud., and the internal systems established to mitigat8 risks related to fraud or non-compliance with laws and regulations. the mallers considered by the engagement team, including lax, regarding where fraud might occur in the financial statements and any potential indicators of fraud. As a resull of the above, we considered the opportunities and incentives that may exist within the organisalion for fraud and identified the greatest potential for fraud in management override of controls. In common with all audits under ISAS (UK), we are required to perform specific procedures lo respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework in which the charity operates, focusing on provisions of those laws and regulations that had a direct effect on the delerminalion of malerial amounts and disclosures in the financial statements in this case, specifically in this conlexl, Charilies Act 2011, Companies Act 2006, and tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements bul compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS Audit response to rSsks Identified Having performed the above, we did not identify any key audil mallers related lo the potential risk of fraud or non- compliance with laws and regulations. In addition lo the above, our procedures to respond to risks identified included the following.. reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations discussed above., enquiring of management and Iruslees, concerning actual and potential litigation and claims., review of minutes of trustees, meetings., performing analytical procedures lo identify any unusual or unexpected relalionshlps that may indicate risks of material misslatemenl due lo fraud; and in addressing the risk of fraud through management override of controls, reviewing the appropriateness of journal entries and other adjuslmenls,. and evaluating the buslness rationale of any significant transacllons that are unusual or outside the normal course of buslness. We also communlcated relevant identified laws and regulations and potential fraud risks lo all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. A further descrlption of our responsibilities is available on the Financial Reporting Council's website al: https'./l vw.frc.org.uklaudltorsresponsibllltles. Thls descrlpllon forms part of our auditor's report, Use of our report This report is made solely to the charity's trus188s, as a body, in accordance wlth Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audlt work has been undertaken so that we might slate to the charity's trustees those matters we are requlred lo state to them in an auditor's report and for no other purpose. To the fullest extent permllled by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions we have formed. Gowers Limited 5 November 2025 Chartered Accountants Statutory Audltor The Old School House Bridge Road Hunton Bridge Kings Langley Hertfordshire WD4 8SZ Gow&rs Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 10
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current flnanclal year Unrestrlcted funds 2025 Restricted funds 2025 Total Total 2025 2024 Notes Income from: Donations and legacies Promotion of charitable activities in Broxbourne and East Herts Other trading activities Investments 14,289 14,289 19,202 106,594 45,264 12,259 1,990,617 2,097,211 45,264 12,259 1,919,008 48,839 11,593 Total income 178,406 1,990,617 2,169,023 1,998,642 Expenditure on.. Promotion of charitable activities in Broxbourne and East Herts 146,084 2,249,677 2,395,761 1,787,156 Total expènditure 146,084 2,249,677 2,395,761 1,787,156 Nét Incomellexpendlture) 32,322 1259,060} 1226,7381 211,486 Transfers between funds 13 133,6441 33,644 Net movement In funds 11,3221 1225,4161 (226,7381 211,486 Reconcillatlon of funds: Fund balances at 1 April 2024 247,411 548,104 795,515 584,029 Fund balances at 31 March 2025 246,089 322,688 568,777 795,515 The statement of fin8nci81 acllvities includes all gains and losses recognised in the year. All Income and expenditure derive from continuing activities. 11
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prior financial year Unrestricted funds 2024 Restricted funds 2024 Total 2024 Notes Income from: Donations and legacies Promotion of charitable activities in 8roxbourne and East Herts Other trading activities Investments 19,202 19,202 85,155 48,839 11,593 1,833,853 1,919,008 48,839 11,593 Total Income 164,789 1,833,853 1,998,642 Expendlture on: Promotion of charitable activities in Broxbourne and East Herts 175,274 1,611,882 1,787,156 Total expenditure 175,274 1,611,882 1.787,156 Net Incomellexpendlturel and movement In funds (10,4851 221,971 211,486 Reconclllatlon of f unds.. Fund balances at 1 Aprll 2023 257,896 326,133 584,029 Fund balances at 31 March 2024 247,411 548,104 795,515 12
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets T8ngible assets 14 3,167 Current assets Oebtors Cash al bank and in hand 15 121,232 548,737 79,400 753,451 669,969 832,851 Creditors.. amounts faS1ing due within one year 16 {101,1921 140,5031 Nel current assets 568,777 792,348 Total assets less current Ilabllltles 568,777 795,515 Income funds Restricted funds 19 322,688 548,104 Unrestricted funds Designated funds General unrestricted funds 21 148,613 97,476 168,888 78,523 246,089 247,411 568,777 795,515 The company is entitled lo the exemption from the 8udll requlrement contained in section 477 of the Companies Act 2006, for the year ended 31 M8rch 2025. The directors acknowledge their responsibllitles for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members h8ve not required the Company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial stalemenls have been prepared in accordance with the provisions applicable lo companies subject to the small companies regime. The Inancial s temenls were approvod by the Trustees on 5 November 2025 Stephen Harvey Trustee Company Registration No. 06143165 Beverley Johnston Trustee 13-
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash (absorbed byllgeneraled from operations 24 1216,9731 247,822 Investing activlties Investment income received 12,259 11,593 Net cash generated from investing activities 12,259 11,593 Net cash generated from flnanclng activities Net Idecr8asa)Ilncreas8 In cash and cash equivalants (204,7141 259,415 Cash and cash equivalents at beglnning of year 753,451 494,036 Cash and cash equlvalents at end of year 548,737 753,451 14-
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Community Alliance Broxbourne and East Herts is a private company limited by guarantee incorporated in England and Wales. The registered office is Nigel Copping Communily Building, Sanville Gardens, Stanstead Abbolts, Ware, Hertfordshire, SG12 8GA. 1.1 A¢¢ountlng convention The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is Ihe functional currency of the charity. Monetary amounts In these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cosl convention, Imodified lo include the revaluation of freehold properties and lo include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are sel out below. 1,2 GoSng conGern At the time of approving the financial slalements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus Ihe Trustees conlinue to adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charltable funds Unrestricted funds are available for use al the discretion of the Trustees in furtherance of their charitable objectives. Designated funds comprlse funds which h8ve been sal aside at the discretion of the Trustees for specific purposes. The purposes and uses of the deslgnated funds are set out in the noles to the flnanclal statements. Restricted funds are subjecl lo spo¢ific conditions by donors or granlors as lo how they may be used. The purposes and uses of the restriclod funds are set out in the notes lo the financial slalemenls. Endowment funds are subject to specific conditions by donors that the capit81 musl be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations 8re recognised once the charity has been notified of the donation, unless performance Gonditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.5 Expenditure Resources expended are inc5uded in the SOFA on an accruals basis inclusive of VAT. 15
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuatlon, net of depreciation and any impairment losses. Depreciation is recognised $0 as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Database Computers & office 8quipment 3 years straight line 4 years straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the slalement of financial activities. 1.7 Impalrment of flxad asséts At each reporting end date, the charity reviews the carrying amounts of ils tangib16 assets to dalerniine whether there is any indication that those assets have suffered an impairment loss. If any such indication exSsts, the recoverable amount of the asset is eslimaled in order to determine the exlenl of the impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafls are shown within borrowings in current liabilities. 1.9 Flnancial Instruments The charity has elected to apply the provisions of Section 11 'Basic Finan¢ial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financl81 Instruments. Flnanclal Instruments ara recognlsed in the charity's balance sheet when the charity becomes party to th8 contractual provisions of the instrument. Financi81 assets and 118billties 8re offset, wllh the net amounts presented in Ihe financial slatemenls, when there is 8 legally enforceable right to set off the recognised amounts and there is an inl6nlion to settle on a net basis or to realise th8 ass8t and s8tlle the liability simultaneously. Basic financial assets Basic financia5 assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing transaction, where the transaction is measured at Ihe present value of the future receipts discounted at a markel rate of interest. Financial assets classified as receivable within one year are not amortised. 16
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Basic financial liabilities Basic financial liabilities, includlng credltors and bank loans are initially recognised al transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the future payments discounted at a market rate of interest. Financlal liabllllies classlf16d as payabl8 within one year are not amortised. Debt Instruments are subs8qU8ntly carried at amortised cost, using the effective Interest rate method. Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classifled es currènt liabilities if payment is due within on8 y8ar or less. If not, they are presented as non-current liabilities. Trad8 creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of flnanclal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entillement is recognised in the period in which the employee's setvices are received. Termination benefits are recognlsed immediately as an expense when the charity is demonslrably commilled lo terminate the employment of an employee or lo provide termination benefits. 1.11 Retirement beneflts Payments to defin6d contribution retirement benefit schemes 8re charged 8s an expense as they fall due. 1.12 Creditors and provlslons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provlslons are normally recognised at their settlement amount after allowing for any trade discounts due. Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other f8clors th818re considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of tha révision and future periods where the revision affects both current and future periods. 17
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Unrestricted funds 2025 Unrestrlcted funds 2024 Donations and gifts Grants 489 13,800 402 18,800 14,289 19,202 Grants Broxbourne Council East Herls Council 5,000 13,800 13,800 13,800 18,800 Incom8 from charltable actlvltles Unrestricted Restricted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 omolion of charitable activities in Broxbourne and East Herts Performance related grants Ancillary trading income 10,000 1,987,623 1,997,623 96,594 2,994 99,588 10,000 1,833,853 1,843,853 75,155 75,155 106,594 1,990,617 2,097,211 85,155 1,833,853 1,919,008 18
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activities (Continued) Performance related grants analysis 2025 2024 Local Trust Hertfordshire County Councll Broxbourne Borough Council East Hertfordshire District Council Lowewood Museum Communities First Southern Maltings Broxbourne Blg Local The Royal Borough of Kensin9lon & Chelsea Other 1,261,133 208,330 80,000 104,267 56,850 4,000 83,055 76,547 31,155 92,486 1,246,018 122,832 87,241 169,227 45,926 33,808 39,050 99,751 1,997,623 1.843.853 Income from other tradlng actlvltles Unrestrlcted Unrestrlcted funds funds 2025 2024 Sponsorships and social lotteries 45,264 48,839 Income from Investments Unrestrlcted Unrestricted fund8 funds 2025 2024 Interest receivable 12,259 11,593 19-
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Promotion of charitable purposes in Broxbourne and East Herts 2025 2024 Staff costs Depreciation and impairment Training and information costs Direct project costs Premises costs I nsurance Office costs Computer costs Repairs and maintenance Travel and subsistence costs General expenses Profassional costs Bank charges Governance costs 1,089,490 3,167 1,588 1,127,774 101,560 8,991 11,442 10,145 5.500 1,410 4,661 26,125 308 3,600 1,024,317 2,000 6,456 610,729 94,882 6,336 13,590 3,909 3,881 1,178 2,624 13,197 399 3,860 2,395,761 1,787,156 Analysls by fund Unrestricted funds Restricted funds 146,084 2,249,677 175,274 1,611,882 2,395,761 1,787,156 Included in project costs are training costs funded by restrlcted funds totalllng £1 ,617. Not movement in funds 2025 2024 The net movement in funds is slated after chargingl{creditingl'. Fees payable for th8 audit of the charity's financial statements Depreciation of owned tangible fixed assets Impairment of owned tangible fixed assets 3,600 2,000 1,167 3,660 2,000 Trustees None of the Trustees {or any persons connected with them) received any remuneration or benefits from the harity during the year. 20-
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees The averago monthly number of employees during the year was: 2025 Number 2024 Number Core activities 47 46 Employment costs 2025 2024 Wages and s81aries Social security costs Other pension costs 988,303 73,131 28,056 928,180 68,964 27,173 1,089,490 1,024,317 There were no employe@s whose annual remuneration was more than £60,000. Remuneratlon of key management personnel The remuneration of key managemenl personnel was as follows.. 2025 2024 Aggregate compensation 79,882 61,803 11 Taxation The charity is exempl from lax on income 8nd gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the exlenl that these are applied to ils charitable objects. 12 Impairments Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss.. 2025 2024 In respect of.. Property, plant and equipment 1,167 13 Transfers Transfers represent fund transfers from unrestricted funds to restricted funds. 21
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Tangible fixed assets Oalabas& Computers & office equipment Total Cost Al 1 April 2024 6,000 4,200 10,200 Al 31 March 2025 6,000 4,200 10,200 Deprèclatlon and Impalrment At 1 April 2024 Depreciation charg8d in the year Impalrmenl losses 2,833 2,000 1,167 4,200 7,033 2,000 1,167 At 31 March 2025 6,000 4,200 10,200 Carrying amount At 31 March 2025 At 31 March 2024 3,167 3,167 Impairment loss has arisen because the asset is no longer in active use. 15 Debtors 2025 2024 Amounts falllng due wlthln one year: Trade debtors Other debtors Prepayments and accrued incoma 92,072 64 29,096 34,208 4.143 41,049 121,232 79,400 16 Creditors: amounts falling due within one year 2025 2024 Notes Other laxalion and social security Deferred income Trade creditors Accruals 16,335 32,270 35,796 16,791 17,364 6,233 17 16,906 101,192 40,503 22-
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Deferred income 2025 2024 Other deferred income 32,270 6,233 Deferred income is included in the financial statements as follows: 2025 2024 Deferred Income Is Included within.. Current Ilabilllles 32,270 6,233 Movements In the year.. Deferred income at 1 April 2024 Released from previous periods Resources deferred In the year 6,233 {6,233) 32,270 12,217 112,2171 6,233 Deferred income at 31 March 2025 32,270 6,233 18 Retirement beneflt schemes 2025 2024 Defined Contribution schemes Charge to profll or loss In resp8Ct of defined contribution schemes 28,056 27,173 The charity operates 8 defined contribution pension scheme for all qualifying employee5. The assets of the scheme are held separalaly from those of the charity in an independently administered fund. -23-
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COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025.. Current assetsl(liabilities) 246,089 322,688 568,777 246,089 322,688 568,777 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current asselsl{liabililies) 3,167 244,244 3,167 792,348 548,104 247,411 548,104 795,515 21 Deslgnated funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the trustees for specific purposes. Balance at 1 April 2023 Re$our¢&s Balancg at expended 1 Aprll 2024 R8$our¢o8 Balan¢9 Ot expended 31 March 2025 Contingency Fund Business Development Fund Future Sustalnabllity Reserve Employment Fund 75,000 35,000 60,000 10,000 75,000 23,888 60,000 10,000 75,000 5,987 60,000 7,646 {11 1121 {17,9211 (2,3541 180,000 {11,1121 168,888 (20,2751 148,613 The Contingency Fund has been established to set aside an amount equal to three months running costs to cover temporary shortfalls in funding. The Business Development Fund has been established to build capacity and pul into action the business plan. Future Sustainability Reserve The Trustees have a concern that il has become increasingly more chaSlenging to generate income to obtain funding. The Future Sustainability Reserve has been created as a buffer for future funding shortfalls. Employment Fund is to assist with the costs of Human Resources compliance. -26-
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Operating lease commitments The charity has an operating lease commitment in respect of premis6s at the Nigel Copping Community Building. The lease is due lo expire on 31 March 2029 and the annual rent is increasing incrementally from £20,000 in 2024127 10 £22,000 in 2027129. The charity has an operating lease commitment in respect of the Waltham Cross Community Skills Hub premises al 59 High Street, Waltham Cross. The lease is due lo expire on 27 September 2030, the rent is at a cost of £16,320 including VAT per annum plus a service charge of approximately £16,000 including VAT per annum. The charity has a lease for 67 Fore Street, Herlford. The current lease is due to expire on 30 June 2025, the rent is al a cost of £25,000 per annum {no VATI. 23 Related party transactions There were no disclosable relaled party transactions during the year12024 - none). 24 Cash (absorbed byllgenerated from operatlons 2025 2024 {Deficit)Isurplus for the year 1226,738) 211,486 Adjustments for,. Investment income recognised in slalement of financial activities Depreciation and impairment of tangible fixed assets (12,2591 3,167 {11,5931 2,000 Movements In worklng capital: Ilncreaselldecrease in debtors Increasel{decrease) in creditors Increasel{decreasa) In deferred income {41,8321 34,652 26,037 70,308 (18,3951 {5,984) Cash (absorbed byllgenerated from operations 1218,9731 247,822 25 Analysis of changes In net funds The charity had no material debt during the year. 27-