Company registration number: 06115797
Charlty registration number. 1119730
West Devon Community and Voluntary Services
(A company limited by guarantee)
Annual Report and Flnancial Statements
for the Year Ended 31 March 2025
WESTCOTTS
¢HARfEHED ACCOVNTANTS
& BUSINESS ADVISERS

West Devon Community and Voluntary Services
Contents
Reference and Administrative Details
Trustees, Report
2to5
Independent Examin8rfs Report
6t07
ststement of Financial Activities
BalancE Sheet
statement of Cash Flows
10
Notes to the Financial Ststements
11to20

West Devon Community and Voluntary Services
Roference and Administratlve Details
Trusteos
P Klng, Chair
K Vile
U Mann
D Newland
M Cullen (appointed 24 February 2025)
L Blrd (appoint8d 27 February 2025)
C Acton (appointed 24 February 2025)
Charlty Reglstration Number
1119730
Company Reglstration Number 06115797
Reglstored Offlce
Ockment Centre
North Street
Okehampton
Devon
EX20 1AR
Independent Examiner
Westcotts (SW) LLP
Independent examiner
Timberly
South Street
Axminster
Devon
EX13 SAD
Accountsnts
Westcotts
Timberly
South Street
Axminster
Devon
EX13 SAD
Pag8 1

West Devon Communlty and Voluntary Services
Trustees. Report
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements of the charitable company for the year ended 31 March 2025.
Objectlves and activities
Objects and aims
Th8 charity supports the promotion of any charitable purposes for the benefit of the community in
Wesl D8von, in particular the advancement of education. the protection of health and the relief of
poverty, distress and sickness. It 81so promotgs and organises co-operation in the achievement of the
above purposes and to that end to bring together in council representatives of the voluntary
organisations and statutory authorities with West Devon. the area of benefit.
We do this through the provision of infrastructure support services to voluntary and community
organisations. These services include-
Development to improve the capacity and quality of voluntary and community organisations through
training events and one to one development support
Support through practical services such as our newsletter and electronic bulletin,
Representation, facilitating collaboration be￿een the voluntary sector and statutory partners on
strategic partnerships at town, district locality and county level to ensure West Devon has a voice.
Development Support and Liaison, identifying and prioritising the needs of local communities and
facilitating local action to meet those needs
Access to volunteering., developing volunteering opportunities with local groups and organisations
and enabling volunteers to find suitable opportunities.
Publlc benefit
In planning our activities for the year we have kept in mind the Charity Commission guidance on
public benefit.
The Irustees confimi that they have complied wilh the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achievements and performance
Throughout the year we measure performance at every meeting of the Trustees using agreed Key
Performance Indicators (KPIS).
KPI 1: Worked to ensure that communities and the VCSE sector were able to engage in, and
influence decision making, policy development and service delivery. 2024 2025 KPIS (De￿rnber
2025) revealed that we were on-track to meet the target of 8 Alliance Meetings with 6 held lo date.
Attendance data was similarly positive with 108 groups in attendance and 135 attendees. The Annual
Surveys revealed that 100Q/o of those attending found the meetings to be useful, providing a wider
understanding of the landscape and helping to build relationships. Within this outcome we also
measured the number of meetings attending with a pleasing number of 34 as the performance
outturn. We also organised and ran 5 (3 recorded in KPIS to Trustees - 2 followed in the period to the
end of the FY) special community events wilh 6012 plus members of the public and 92 plus groups in
attendance - these figures were especially pleasing and exceeded expectations.
Page 2

West Devon Community and Voluntary Services
Trustees, Report
KPI 2: People and groups have enhanced skills, knowledge and confidence to act and develop new
responses to need because of WDCVS services. Although we did not meet our targets in relation to
this measure, we did deliver 5 workshops with attendance in those recorded as 55 people and 24
groups. The lower-than-expected numbers in attendance were a consequence both of a change to
rural outreach as opposed to town events and of inclement weather. In terms of the 1.1 support
provided we delivered considerably more than expected and exceeded our target of 52 by 15
reaching 67.
KPI 3: People have access to more and increasingly diverse range of opportunities to become active
citizens. The number of opportunities to engage wtth the community through volunteering was 16 and
exceeded our baseline targeting form the previous year.
KPI 4: People and groups have stronger relationships and connections to local services. This KPI was
driven through our Soci81 Prescribing te8m. The numbers of people supported was positive with 252
in Tavistock Arae Wellbeing and 202 in North Devon Primary Care Network.
KPI 5: This KPI related to marketing with figures relating to Post Reach, Views. Interaclion and
Followers all posilive.
Flnancial review
The totsl incoming resources generated during the year were £309,302 (2024.. £245,425). A total of
£299,728 (2024.. £230,876) was received in grants.
Expendlture ex￿eded income dur5ng the y8ar. but this was expected given the18vel of reserves that
were held at the start of the year.
Policy on reserves
The Trustees are satisfied that the level of reserves as shown on the balance sheet are adequate to
cover known and anticipated costs in the short temi. Reserves will be kept to cover mandatory
redundancy payments for staff and funds required to cover long term agre8m8nts. Reserves are
required to cover six months for organisational staff and three months running costs. Further reserves
will be kept to cover equipment replacements and a £10.000 contingency fund. The total res8rves that
the Trustees aim to hold is therefore £39,659. The level of reserves at 31 March 2025 is £223,017
(2024: £256,947) which exceeds the reserves policy. £219,774 of the reserves are held to fulfil
conditions of grant agreements. The Trustees continue to review the allocation of funds.
Page 3

West Devon Community and Voluntary Services
Trustees. Report
Slructure, governance and management
Nature of governing document
The organisation is a charitable company limited by guarantee, incorporated on 19 February 2007 and
registered as a charity on 19 June 2007. Th8 charity was established under a Memorandum of
Association which established the objects and powers of the charitable company and is governed
under its Articles of Association. In the event of being wound up members are required to contribute
£1.
The charity was formed in February 2007 to merge the activities of Okehampton & District CVS and
Tavistock CVS.
With effect from 1 April 2007 the operating activities of both separate organisations were chann8lled
into the newly created entty and from that point all reporting has been undertaken through the new
charity.
Accordingly, all assets and liabilities of the separate charities were transferred into this charity.
Recrultment and appointment of trustees
Potential trustees are sent a Trustee Information Pack which is reviewed annually. They are required
to complete an application fomi which is reviewed by all trustees. A conversation will than take place
between either a nominated trustee or th8 Chief Officer. They are then invited to a trustees meeting to
see the workings of the charity and meet fellow trustees. Following agreement from trustees that th8
potential trustee is accepted. they will be contacted and askéd to confirm they are still interested. On
receipt of this confirmation. a fomal vote to accept the applicant as a trustee will be taken.
Inductlon and training of trustees
On being voted as a trustee, sessions are held with the Chair, Chief Officer and introductions made to
staff. Copies of the latest set of accounts, the constitution, the last trustee meetings and all
associated papers (chief Officers report, financial reports etc) are also provided together with copies
of relevant policies.
Oryanisational structure
The trustees meet at least 4 times a year.
Trustees meet with all staff twice a year.
Day to Day management of the charity is delegated to the Chief Officer.
Financial approval limits are in line with the agreed financial procedures. Agreements and projects
beyond these limits are approved by the Trustees.
Trustees ￿VIeW the liabilities and risks on a regular basis at Trustee Meetings.
ststement of trustees. responsibilities
The trustees (who are also the directors of West Devon Community and Voluntary servI￿s for the
purposes of company law) are responsible for preparing the trustees, report and the financia
statements in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice). including FRS 102 'The Financial Reporting
Slandard applicable in the UK and Republic of Ireland"
Page 4

West Devon Community and Voluntary Services
Trustees. Report
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, induding its income and expenditure, of the charitable
company for that period. In preparing these financial statements. the trustees are required to:
seloct suitable accounting policies 8nd apply them consistently,.
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent",
state whether applicable accounting stsndards. comprising FRS 102 have been followed. subject
to any material departures disclosed and explained in the financial statements" and
prepare the financial statements on the going concern basis unless it is inappropriate to presutne
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply wtth the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of f￿ud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable companls website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on
behalf by..
S NLV ao2S
and signed on its
P King
Trustee
Page 5

West Devon Community and Voluntary Services
Independent Examiner's Report to the trustees of West Devon Community and
Voluntary Services {'the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basls of report
As the Gharity's trustees of the Company (and also its directors for the purposes of company law) you
are responsible for th@ preparation of the accounts in accordance with the requirements of the
Companies Act 20061'the 2006 Acl'}.
Having Satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act')-
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examlner's statement
Since the Companys gross income exceeded £250,000 your examiner must be a member of a body
listed in seclion 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confinn that no matters have come to my attention in connection
wiu) the examination giving me G8use to believe:
1. accounting records wer8 not kept In respect of West Devon Community and Voluntary servI￿s
as required by section 386 of the 2006 Act. or
2. the accounts do not accord with those records: or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair view, which is not a matter
considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principlos of the
Statement of Recommended practi￿ 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.
Rob
ifford-England ACA
Independent examiner
ICAEW
Timberly
South Street
Axminster
Devon
EX13 SAD
i i IKk>YeMk)￿ 1025
Page 6

West Devon Community and Voluntary Servlces
Independent Examinerfs Report to the trustees of West Devon Communlty and
Voluntary Services ('the Compan￿}
Page 7

West Devon Community and Voluntary Services
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Total
2025
Total
2024
Note
Incomo and Endowments from:
Donations and Segacies
Charitable activities
Investment income
299,728
5.020
4,554
299,728
5,020
4,554
230,876
8.553
5,996
Total income
309.302
309,302
245,425
Expenditure on:
Charitable activities
343,232)
343.232
326,349
Total expenditure
(343,232)
343,232
326.349
Nel expenditure
Net movement in funds
(33,930)
33.930
80,924
(33,930)
(33,930)
(80,924)
Reconciliation of funds
Total funds brought forward
256,947
256,947
337,871
Total funds carried forward
14
223,017
223,017
256,947
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2024 is shown in note 14.
The notes on pages 11 to 20 form an integral part of these financial statements.
Page 8

West Devon Community and Voluntary Services
(Registration number: 06115797)
Balance Sheet as at 31 March 2025
2025
2024
Note
Current assets
Debtors
Cash at bank and In hand
12,501
243,675
27,576
260,375
12
256,176
287,951
Credltors: Amounts falling due within one year
Net assets
13
(33,159)
131,004)
256,947
223,017
Funds of the charlty".
Unrestricted income funds
Unrestricted funds
223.017
256.947
Total funds
14
223,017
256,947
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors. responsibilities:
The members have not required the charity to obtain an audlt of its accounts for the year in
question in accordance with section 476. and
The directors acknowledge their rgsponsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
cial statem8rits on pages 8 to 20 were approved by the truste8s, and authorised for issue on
1Sand signed on their behalf by:
Trustee
The notes on pages 11 to 20 form an integral part of these financial statements,
Pag8 9

West Devon Community and Voluntary Services
Statement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operating activltles
Net cash expenditure
Adjustments to cash flows from non-cash items
Investment income
(33,930)
(80.924)
(4,554
(38,484)
(86,920)
Working Capital adjustments
Decrease in debtors
Increase in creditors
15,075
2.155
18.684
22,361
13
Net Gash flows from operating activities
(21.254)
(45.875)
Cash flows from investing activities
Interest receivable and similar income
4,554
5,996
N8t decrease in cash and cash equivalents
(16.700)
260.375
(39.879)
300,254
Cash and cash equivalents at 1 April
Cash and cash gquivalents at 31 March
243,675
260.375
All of the cash flows are derived from continuing operations during the above I￿0 periods.
The notes on pages 11 to 20 form an integral part of these financial statements.
Page 10

West Devon Community and Voluntsry Services
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not
have share capital. Each of the Irustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered Offi￿ is:
Ockment Centre
North Street
Okehampton
Devon
EX20 1AR
2 Accounting policies
Summary of significant accounting policies and key a¢Gounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
slated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
West Devon Community and Voluntary Services meets the definition of a public benefrt entity under
FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charitys ability to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the Charity.
Judgements
The preparation of the financial statements requires tnanagement to make judgements that affect the
amounts reported. There were however no significant judgements to disclose during the year.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be rec8ived and the amount of the income receivable can be measured reliably.
Page 11

West Devon Community and Voluntary Services
Notes to the Financial Statements for the Year Ended 31 March 2025
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to
the grants have be8n met. Where performance conditions are attached to the grant and are yet to be
met, the income is recognised as a liability and included on the balance sheet as deferred income to
be released.
Expendlture
All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent. and depreciation
charges allocated on the portion of th8 asset's use. Other support costs are allocated based on the
spread of staff costs.
haritable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, strateglc management and trustees meetings and reimbursed
expenses.
Taxation
The charlty is consldered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporatlon tax purposes.
Accordingly. the charity is potentially exempt from taxation in respect of income or capital gains
received within categories coveréd by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Seclion
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-teffli highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Fund structure
Unrestricted income funds are general fijnds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Page 12

West Devon Communlty and Voluntary Services
Notes to the Financial Statements for the Year Ended 31 March 2025
Financial instruments
Classiflcatlon
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument.
Racognltion and measurement
Basic financial instrument5 are initially recognised at the amount re￿1vable 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 liabilitie5 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.
Page 13

West Devon Community and Voluntary Services
Notes to the Financial Statements for the Year Ended 31 March 2025
3 Income from donatlons and legacies
Unrestricted
funds
General
Total
2025
Grants, including capital grants.
Grants from other charities
299,728
299,728
299.728
299,728
Unrestricted
funds
General
Total
2024
Grants, including capital grants.
Grants from other charities
230.876
230,876
230.876
230,876
4 Income from charltable activities
Unrestricted
funds
General
Totsl
2025
Cost centre running costs
5,020
5,020
Unrestricted
funds
General
Total
2024
Cost centre running costs
8.553
8,553
Page 14

West Devon Community and Voluntary Services
os
Note5 to the Financial Statements for the Year Ended 31 March 2025
5 Investment income
Unrestricted
funds
General
Total
2025
Interest receivable and similar income;
Interest receivable on bank deposits
4,554
4.554
4,554
4,554
Unrestricted
funds
General
Total
2024
Interest receivable and similar income:
Interest receivable on bank deposits
5.996
5,996
5,996
5,996
6 Expendlture on charltable activitles
Unrestricted
funds
General
Total
2025
Note
Cost centre running costs
Transitions moneywise
CH&SCT
Tavistock wellbeing
ND PCN
STP
WHH redress
Tavistock HWA
Okehampton health alliance
HOPE western
Ukraine support
WEST LCP participation
Winter pressures
A4A
TDA
CMHF Support
EAST LCP
ouc
Governance costs
32,595
4,380
6,015
70,829
40,265
1,443
47,762
347
437
23,394
6,346
33,097
42,893
8,285
19,817
2,115
983
63
2,166
32,595
4,380
6,015
70,829
40.265
1,443
47,762
347
437
23.394
6,346
33,097
42,893
8,285
19,817
2,115
983
63
2,166
343,232
343,232
Page 15

West Devon Community and Voluntary Services
Notes to tho Financial Statements for the Year Ended 31 March 2025
Unrestricted
funds
General
Total
2024
Note
Cost centre running costs
SoLrthern car forum
Transitions moneywise
CH&SCT
Tavistock wellbeing
ND PCN
STP
WHH redress
Tavistock HWA
Okehampton health alliance
Core 20+
HOPE westem
Ukraine support
WEST LCP participatlon
Winter pressures
TDA
Governance costs
25.440
1,628
4.626
2,129
47,737
45.395
2.810
66.836
2,027
815
13.986
21,041
9,265
11.326
61,264
8,024
2,000
326.349
25,440
1.628
4.626
2,129
47,737
45,395
2.810
66,836
2,027
815
13,986
21.041
9,265
11,326
61.264
8,024
2,000
326.349
7 Analysis of governance and support costs
Governance costs
Unrestricted
funds
General
Total
2025
Independent examiner fees
Examination of the financial statements
other governance costs
2,106
60
2.106
60
2,166
2,166
Unrestricted
funds
General
Totsl
2024
Independent examiner fees
Examination of the financial statements
other govemance costs
1,938
62
1.938
62
2,000
2,000
Page 16

West Devon Communlty and Voluntary Services
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Trustees romuneration and exp•nses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
Page 17

West Devon Community and Voluntary Services
Notes to the Financial Statements for the Year Ended 31 March 2025
9 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
168,829
5.122
15,100
189,051
166,622
3,870
5.638
176,130
The monthly average number of persons (including senior management I leadership team) employed
by the charity during the year was as follows..
2025
No
13
2024
No
11
Number of staff
No employee received emoluments of more than £60.000 during the year.
10 Independent examlner's remuneratlon
2025
2024
Examination of the financial statements
2,106
1,938
11 Debtors
2025
2024
Trade debtors
12,501
27.576
12 Cash and cash equbvalents
2025
2024
Cash on hand
Cash at bank
243,672
260,372
243.675
260,375
Page 18

West Devon Community and Voluntary Services
Isliil2S
Notes to the Financial Statements for the Year Ended 31 March 2025
13 Creditors: amounts falllng due within one year
2025
2024
Trade creditors
Accruals
31,206
1,953
29.304
1,700
33,159
31,004
14 Funds
Balance at
31 March
2025
Balance at 1
April 2024
Incoming
resources
Resources
expended
Unrestricted funds
General
General Funds
256.947
309,302
(343,232)
223,017
Balance at
31 March
2024
Balance at 1
Aprll 2023
Incomlng
resources
Resources
expended
Unrestricted funds
General
General Funds
337,871
245,425
(326,349)
256.947
15 Analysis of nel a55ets between funds
Unrestricted
funds
General
Total funds
at 31 March
2025
Current assets
Current liabilities
256.176
33,159)
223.017
256,176
(33,159)
Total net assets
223,017
Unrestricted
funds
General
Total funds
al 31 March
2024
Current assets
Current liabilities
287.951
31.004
287.951
{31,004
256,947
Total net assets
256.947
Page 19

West Devon Community and Voluntary Services
Notes to the Financial Statements for the Year Ended 31 March 2025
16 Related party transactlons
There were no related party transactions in the year {2024: None).
Page 20