Charity registration number 1124273
Company registration number 06215893 (England and Wales)
SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLYSOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr David Trigger
Mr Timothy Peters
Mrs Penny Elghady
Ms Barbara Pri
Ms Claire Hill
Ms Jane Abbey
Ms Maudie Spurrier
(Appointed 30 April 2024)
(Appointed 24 July 2024)
Secretsry
Mrs Jackie Wesley
Charity number
1124273
Company number
06215893
Registered office
Room CG 1D
Follaton House
Plymouth Road
Totnes
Devon
TQ9 SNE
Independent examiner
Mr Jason Milden FCCA
Darnells Chartered Accountants
30 Fore Street
Totnes
Devon
TQ9 5RP

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
CONTENTS
Page
Truslees. report
Independent examiner's report
Statement of financial activities
Balano sheet
Notes to the financial ststements
10-21

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees prèsent their report and accounts for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and
comply with the Charity's Memorandum & Articles ofAssociation dated 17 April 2007 and amended on 14April 2008
and 12 July 2011, the Companies Act 2006 and the Statement of Recommended Practice for charities applying FRS
102.
Objectives and activities
South Hams Community Action Ltd {formerly South Hams Community & Voluntary Services) and hereafter referred
to as South Hams Community Action, is a registered charity and company limited by guarantee. Established in 1995
as a membership organisation, we have been serving voluntary and community organisalions in Ihe South Hams for
nearly 30 years.
South Hams Community Action is a core member of Devon Voluntary Action (DeVA), under whose umbrella we are
also members of the National Association for Voluntary and Community AGtion (NAVCA) and the National Council
for Voluntary Organisations (NCVO}.
The objects as set out in the goveming document are to promote any charilable purposes for the benefit of the
community in the socal government district of South Hams and in particular, the advancernenl of educalion, the
protection of health and the relief of poverty. distress and sickness, and in furtherance of the said purposes, but not
further or olhetwise. to promote and organise co-operation in the achievement of the same and lo that end to bring
together in council represenlatives of the voluntary organisations and statutory authorities within the area of benefit.
It is in progress by the Trustees lo amend the objectives set out in the goveming document. The revised objects will
be to promote any charitable purposes for the benefit of the community in the local government district of South
Hams and, in particular, to address the impact of rurality in terms of disadvantage, physical and mental health,
physical or learning disability. social connectivity and isolation, and to promote allian￿S and collaboration between
the voluntary and community sector and strategic partners to achieve these aims.
Our purpose is lo support and represent the local voluntary, community and social enterprise (VCSE) sector in the
South Hams district, estimated to comprise around 600 organisations.
In March 2024. we updated our previous Strategic Plan. and established our new four-year Strategic Plan for 2024
2028, which provides the overarching framework for the work of South Hams Community Action in the coming
years.
Our Wision
Our vision is to strengthen our voluntary and community groups to enable them to support the health and
wellbeing of people in the South Hams.
Our Misslon
Our mission is to be the leading organisation and partner of choice working on behalf of our voluntary and
community sector.
Our Values
Our values are golden threads throughout all our work-.
Collaboration
Trust
Inclusivity
Innovation

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ourstrategic aims."
Partnerships." to create sustainable partnerships,"
Capacity building.. to build capacity in areas of unmet need,.
Volunteering.. enable our voluntary sector to better recruit and retain volunteets."
Heatth and wellbeing.. to put the health and wellbeing needs of our communities fitst and foremosL
Our strategic aims are inter-connected and require a joined-up approach. It is vital that we work in partnership to
enhance the health and wellbeing outcomes for our communities.
The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit when reviewing
the Charity's aims and objectives, and in planning the future activities Ihe Charity should undertake. The work
flowing from our purpose supports the public through helping develop services and support in their communities and
supporting individuals to enable them to volunteer. We receive qualitative feedback and quantitative data which
evidences this.
Achievements and perfomiance
During the year 2023-24, the work of South Hams Community Action expanded. to meet the needs of community
and voluntary organisations, which are greater Ihan ever. Additional staff were taken on to help meet these needs,
including a Partnerships & Funding Coordinator, Project Support Officer and Community Link Worker.
We were very pleased to appoint a new Chief Executive Officer, who started on 1 August 2023, and who had
already worked for nearly a year with our organisation in the Communities Team.
During this reporting period, South Hams Community Action had six trustees providing support to the organisation.
The work of South Hams Community Action is undertaken by two teams.. the Communities Team and Heallh &
Wellbeing Team. The following is a summary of the achievements and activities during the period 1 April 2023 to 31
March 2024..
The work of our Communities Team
Our Communities Team has worked tirelessly to support. new. emerging and existing groups, organisalions and
charities to grow and Itourish. Working extensively with partners throughout the South Hams, the team has
promoted collaboralion and effective joined-up working in support of our commLtnilies.
A range of training sessions have beèn organised to develop the sector. These include training on grant funding,
mental health awareness, disability awareness, and a HOPE (Help Overcome Problems Effectively) course. The
team also referred groups to training being undertaken by various partner organisations.
In November 2023, the team organised a Funding Day where over 60 participants from South Hams community and
voluntary organisations were able to meet a range of local and national funding bodies. The day was a great
success, and it is planned to hold a lurther event later in 202410 support our groups to recruil and retain volunteers.
In addition to local Caring Alliances. the first district-wide Caring Alliance meeting was organised in October 2023.
This was attended by over 30 participants from a range of organisations.
Working with our Health and Wellbeing team, and our partners, the Communities Team use their knowledge of the
South Hams to build innovative solutions to tackle the unmet need5 in our communities.
The work undertaken includes supporting our community transport schemes to find drtvers and our caring
organisations to recrutt a range of volunteers, in particular befrienders.
One-lo-one support. information and signposting has been provided around grant funding, policies and legal
structures.

SOUTH HAMS COMMUNITY ACTION LTD
{FORMERLYSOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The team has also publicised the needs of our voluntary and community groups in mailings. social media, the
creation of posters and other publicity, and in articles in local newsletters and magazines.
Be￿een May and June 2023, the team carried out a survey of our voluntary sector to better understand their needs
and priorities. We received 50 responses. Volunteer recruitment and retention was the lop priority for our sector,
followed by funding and suslainability. This led to the development of the Funding Day and further campaigns
around volunteer recruitment.
Between November 2023 and February 2024. the team surveyed residents in the South Hams to learn more about
loneliness and social isolation, particularly with the rurality of the South Hams. Our team visited groups, cafés, post
offices, community shops and pubs. and worked in partnership with many of our voluntary organisations. 223
respondents showed that the picture was stark for our lonely and socially isolated residents, with transport and
mental hea51h being the lop barriers to attending activities. Cost, timings and health were other leading factors.
Supported by funding from South Hams District Council, we have provided leadership and partnered with a wide
range of community groups, organisations and agencies to provide both direct and holistic support, information and
advice to those displa￿d by the war in Ukraine, and to families hosting Ukrainian refugees. More recently. the
5UPPOrt for our Ukrainian community has moved to crealing more resilien￿ and enabling better integration. while
encouraging them to celebrate their own cultuial identity.
Looking forward, plans are being developed to increase our voluntary seclor capacity in areas such as reducing
social isolation, to enhan￿ Ihe mental wellbeing of all age groups. and to support our carer5 and those living with
dementia.
In summary, during the period l April 2023 to 31 March 2024..
We provided more than 100 voluntary and community social enterprise (VCSE) organisations with
developtnent support and advice, which included advice on volunteering, legal structures, governan￿ and
fundraising.
Over 75 groups were encouraged to promote over 200 activities and volunteering opportunities on the
Devon Connect plafform- devonconnect.org.
We organised six training events on a range of subjects including grant funding, mental health awareness.
disability awareness and a HOPE programme course.
Over 60 participants from South Hams community groups attended a free Funding Day where they had the
opportunity lo talk to representalives from six funding bodie5.
Over 300 VCSE organisations and partners received regular bulletins providing a wealth of infomiation.
We made 200 social media posts to 5UPPOrt and publicise our Gommunily groups.
50 voluntary and community groups responded to our survey on Ihe needs of the sector.
Our team 5UPPOrted People with Disabilities Employment events- attended by around 110 people with
disabilities - where the need for volunteer opportunities was identified.
223 residents responded to our survey on loneliness and social isolation in the South Hams.
More than 90 organisations benefitted from South Hams Community Action networking opportunities.
In collaboration with the Ukrainian community - through a Ukrainian residents. steering group four
consultation events were arranged and facilitated by our project support offI￿r in Kingsbridge, Ivybridge,
Dartmouth and Totnes. The aim was to find out about the issues our Ukrainian residents have encountered
and what is needed lo create a more resilient community.
The work of our Health and Wellbeing Team
Our Health and Wellbeing Team is made up of five Social Prescribers, a Community Link Worker and the Team
Manager.

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
This leam makes a real difference in our communtlies and to their many clients. Working closely with the South
Hams and Mewstone Primary Care Ne￿OrkS, our Local Care Partnerships, and the wider voluntary sector, the team
provides well-being support to those Ihat need it most. The social prescribers reduce demand on GP surgeries and
provide a caring Servi￿ for our vulnerable and lonely residents.
It was through the work of our social prescribing team - and feedback from partner organisations- that the need for
a community link worker role was identified. This new role was recruited in December and the community link
worker slarted working with referrals in January 2024. Referrals are currenlly taken from the NHS for hospital
discharge support, social care, Ihe police, voluntary groups and other agencies.
The Community Link Worker works on a one-to-one basis with clients and can be their buddy when being
introduced to activitieslgroups,. undertakes IT training (particularly around social connectivily) and form filling,. and
develops peer-support groups to reduce social isolation. Importantly, the Community Link Worker helps groups to
develop their own buddy support schemes.
The Health and Wellbeing Team works closely with the Communities Team. Due to their work, the Health and
Wellbeing Team can evidence gaps in provision, which is then disseminated to the Communilies Team who can lake
forward the identified needs. This ensures that our teams are able to provide a more supportive environment to our
volunlary sector and communities.
During the period 1 April 2023 to 31 March 2024..
We have had five social prescribers worknng in Chillington, Dartmouth, Kingsbridge. Modbury, Salcombe,
and Wembury & Yealm.
341 people were referred to our South Hams Community Action Social Prescribing link workers with 334
people engaging with support, each offered up to six sessions (and on occasions more) per client.
Our social prescribers signpost to approximately 124 different community groups and organisations in the
Soulh Hams and have signposted 240 residents on average to South Hams community and voluntary
organisations, wilh our residents being signposted to the equivalent of just over three organisations and
voluntary groups each.
Our social prescribers refer to approximately 46 different community groups and organisations and have
made over 300 direct referrals to community and voluntary organisations in the South Hams.
The new Community Link Worker started undertaking referrals and undertook eight referrals in under three
months.
Early 2024 and moving forward
Since the beginning of 2024, our South Hams Community Action team has continued to work tirelessly to seNe our
voluntary and community sectorwtth positive and focused support.
Our report on loneliness and social isolation has been disseminated to our voluntary sector to enable them to use
this information to evidence need in fijnding applications. Further work around Ihe top barriers
transport and
menlal health - is now being taken forward.
We have also started work to enable people with disabilities to volunteer in their communities. This will offer them
better opportunities for future employment with a Iransference of skills, will reduce their social isolalion, and will
benefit the organisations who recruit them as volunteers.
In early 2024. we acknowledged that to remain sustainable, we need to move forward with a cost-recovery model
and a new membership offer. We started work on developing a more relevant membership offer, which includes
flexible and focused online and facfrto-face training and a range of 5UPPOrt materials.
We are a150 focusing on developing additional funding streams. This will maximise our resilience and enable us to
more effectively meet the needs and act as the voice for our volunlary, community and social enterprise sector -
and lo make a real difference to our communilies.

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
The Charity receives funding from South Hams District Council as well a5 from various other sources, which vary
from year lo year.
There was a deficit of income over expenditure of funds for the year of £89,007 (2023.. surplus of £22,101).
During the financial year 2023-2024, we took on several new staff members. to increase our capacity to meet the
increasing needs of community and voluntary organisations in South Hams District. However, unfortunately, we
were not able to secure additional funding lo meet those costs. and hence ended the financial year with a deficit
general unrestricted funds balance. To address this, we reduced our designated unrestricted funds from £50,000 to
£30,000 (slill adequate to cover three months core costs). and a top priority since the beginning of 2024 has been
the preparation of funding applications to Secure new funding and to ensure the sustainabiliiy of the organisation
going forward.
The Charity's policy on reserves is to aim for a reserve fund equivalent to six months running cosls plus the amount
needed for redundancy payments. This figure will allow the Charity-
To have an adequate provision for redundancy and other contractual obligations, and
b)
The necessary lime lo find allemalive funding, or
The necessary time to wind up the organisation.
At all limes the Charity will hold enough reserves to cover the statutory redundancy costs and contraclual
obligations.
The Trustees would like to take this opportunity to thank all the funders and partners of South Hams Community
Aclion.. especially South Hams District Council for its ongoing support. all the town and parish councils which have
supported us, South Hams Primary Care Ne￿Ork and Mewstone Primary Care NebNork, as well as Devon County
Council, and other organisations such as Livewell Southwest and the National Lottery. Your support has made a
huge difference. and without your support we would not be able to do the work we do.
structure, governance and management
The Charity is a company limited by guarantee (regislered number 06215893) having no share capital. 11 is also a
registered Charity (number 1124273). It is governed by its Memorandum and Artides of Association dated 17 April
2007 and amended on 14 April 2008 and 12 July 2011. with its registered office being Room CG 1D, Follaton
House. Plymouth Road, Totnes. Devon, TQ9 SNE . Members of the Trustee Board are all Directors of the company.
In the event of the company being wound up the liability of the members is limited to £10 each.
The Charity's name was changed on 27 October 2023 to South Hams Community Action Ltd from South Hams
Community & Voluntary Services.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and since
the year end are:
Mr David Trigger
Mr Timothy Peters
Mrs Penny Elghady
Mr Mark Spiers
Ms Barbara Price
Ms Claire Hill
Ms JaneAbbey
Ms Maudie Spurrier
(Resigned 8 May 2024)
{Appointed 30 April 2024)
{Appointed 24 July 2024)
Recruitment and appointment of Trustees
The Trustees are appointed by approval of the members.

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organisational structure
The Board of Trustees administers the Charity and meets on a regular basis. A Chief Executive Officer is appoinled
by the Trustees to manage the day to day operations.
Trustee induction and training
New Trustees are explained the nature of their role by the Chief Executive Officer and the Chairperson. Other
Trustees receive training for updates that arise.
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks. Reserve funds are being maintained should funding cease leading lo
the closure of the organisalion as detailed in the Reserves policy note.
The report has been prepared in accordance with the special provisions relating lo small companies within Part 15
of the Companies Act 2006.
Mrs Penny Elghady
Trustse
Date:
L7

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTH HAMS COMMUNITY ACTION LTD
I report to the Trustees on my examination of the financial statements of South Hams Community Action Ltd
{the Charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the Charity (and also ils directors for the purposes of company law) you are responsible for
the preparation of the financial ststements in accordance with the requirements of the Companies Act 2006
(the 2006 Act).
Having satisfied myself thal the financial statements of the Charity 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 financial statements carried out under section 145 of the Chartties Act 2011 (Ihe 2011 Act). In carrying
out my examination I have followed all the applicable Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examinerfs 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 that in any material respect..
accounting records were not kept in respect of Ihe Charity as required by section 386 of the 2006 Act., or
the financial statements do not accord with those records., or
the financial statements do not comply wilh 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
the financial statements have not been prepared in accordanGe 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 concems 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 financial statements to
be reached.
den FCCA
Darnells CharteredAccountants
30 Fore Street
Totnes
TQ9 5RP
Dated: .7..7.... ￿,:

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Totsl
2024
2023
Notes
Income from: ..
Donations and grants
Charitable activities
Investmenls
11,921
3,016
2,885
191,721
203,642
3,016
2,885
14,172
8.960
1.418
310.419
90
324,591
9,050
1,418
Total income
17,822
191,721
209,543
24,550
310,509
335,059
Expenditure on:
Charitable activilies
55,892
242,658
298.550
21,616
291,342
312.958
Total expenditure
55.892
242,658
298.550
21.616
291,342
312,958
Net incomellexpenditure} and
movement in funds
(38,070)
(50,9371
(89,007)
2,934
19.167
22,101
Reconciliation of funds:
Fund balances at 1 April 2023
71,121
102,797
173,918
68,187
83,630
151.817
Fund balances at 31 March
2024
33,051
51,860
84,911
71.121
102.797
173,918

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
12
1,662
1.880
13
2,409
83,468
13,924
160.556
85,877
174,480
Creditors: amounts falling due withln
one year
14
(2,628)
{2,442)
Net current assets
83,249
172,038
Totsl assets less current liabilities
84,911
173.918
Income funds
Restricted funds
Unrestricted funds
Designated funds
General unrestriGted fijnds
15
51.860
102.797
17
30.000
3,051
50.000
21,121
33,051
71.121
84,911
173.918
For the financial year ended 31 March 2024. the company was entitled to the exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
The Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply wilh section 386 of the Act and for preparing financial statements which give a true and fair view of the state
of affairs of the company as at the end of the financial year and of its incoming iesources and application of
re50urce5, including its income and expenditure. for the financial year in accordance with the requirements of
sections 394 and 395 and which olherwise comply with the requirements of the Companies Act 2006 relating to
financial statement5, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial stalements for the year in question
in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on .
Mrs Penny Elghady
Trustee
Company Registration No. 06215893

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
South Hams Community Action Ltd is a private company limited by guarantee incorporated in England and
Wales. The registered office 15 Room CG 1D, Follaton House. Plymouth Road, Totnes, Devon, TQ9 5NE.
1.1 Accounting tonvention
The financial slatements have bèen prepared in accordance with the Charitls Memorandum & 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 (FRS 102) (effective 1 January 2019)" The
Charity is a Public Benefit Enlity as defined by FRS 102.
The Charily has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity.
The financial statements have been prepared under the historical cost convention.The principal accounting
policies adopted are set out below.
1.2 Going concern
These financial statements are prepared on the going concern basis. The Trustees have a reasonable
expectation that the Charity will continue in operational existence for the foreseeable future.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtheran￿ of their charitable
objectives unless they have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Designated funds are unrestricted fijnds earmarked by the Trustees for particular purposes.
1.4 Income
Income is recognised when the Charity is legally entiued to it after any perfoman¢e conditions have been
mel, the amounts can be measured reliably. and it is probable that income will be received.
Income from donations and grants, is included in incoming resources when these are receivable, except as
follows..
when donors specify Ihat donations and grants given to the Charity must be used in future accounting
periods, then income is deferred until these periods,. and
when donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such
income, the incorne is deferred and not included in incoming reSoU￿S until the pre-conditions for use have
been met.
Interest receivable is included in investment income when it is receivable by the charitable company.
1.5 Expenditure
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation
committing the Charily to the expenditure. All expenditure is accounted for on the accruals basis and includes
irrecoverable VAT. Expenditure is allocated to categories either on a direct or a usage basis.
10-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Expenditure attributable to meeting the aims and objectives, including the support costs, is included in
charitable activities.
Governance costs comprise all costs involving the public accountability of the Charity and its compliance with
regulation and good practice. These costs include the costs related to the independent examination and legal
fees.
Overhead cosls incurred wholly or mainly in support of expenditure on the objects of the Charity or other
trading activities and being an integral part of the costs of carrying out those activities, are separately
analysed within Charitable Expenditure in the Statement of Financial Activities as appropriate.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimienl losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures. fittings & equipment
straight line basis over five years
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceed5
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
Al each reporting end date, the Charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indicalion
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balan￿ sheet when the Charity becomes party to the
contractual provisions of the instrument.
Basic financial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
transaction pri￿ including transaction costs and are subsequently carried al amortised cost using the effective
interest melhod.
Derecognition of flnancial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the assets expire or
are settled or when the Charity transfers the financial assets and substantially all the risks and rewards of
ownership to another entity.
Basic financial Ilabilities
Basic financial liabilities, including accruals and creditors are initially recognised at transaction price.
11

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charily's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefils.
1.11 Retirement benefits
The Charity operates a defined contributions pension scheme. Contributions are charged in the accounts as
they become payable in accordance with the rules of the scheme.
1.12 Leasing
Rentals applicable lo operating leases where substantially all of the benefits and risks of ownership remain
with the lessor are charged against profits on a slraight line basis over the period of the lease.
Donations and grants
Unrestricted Restricted
funds
funds
Total Unrestricted
funds
Restricted
funds
Total
2024
2024
2024
2023
2023
2023
Donations and gifts
Membership fees
Grants receivable (note
1.921
1.921
3,722
450
3.722
450
2)
10.000
191,721
201,721
10,000
310.419
320,419
11,921
191.721
203,642
14.172
310,419
324,591
12-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donations and grants
(Continued)
Unrestricted Restricted
funds
funds
Total Unrestricted
funds
Restricted
fijnds
Total
2024
2024
2024
2023
2023
2023
Grants receivable for
ore activities
South Hams District
Council core funding
Devon Voluntary Action -
COMF
Livewell SW- Community
Wellbeing & Health
South Hams District
Council- Homes for
Ukraine
National Lottery- SHCVS
Covid-19
Livewell SW- Ivybridge
Community Connector
Mewstone Primary Care
Network
Devon Voluntary Action -
NHS SW Cost of Living
Ivybridge Town Council
Ivybridge Community
Connector
South Hams Primary
Care Nelwork
Devon County Council-
Tumbly Hill
Devon County Council-
Western Hospital
discharge
Devon County Council-
Western Hospital
discharge VCSE capacity
building
Yealm Intern
Poli￿ & Crime
Commissioner
West Devon CVS- NHS
Peer Support
Claire Milne Trust
TCVS - Homes for
Ukraine
Weslbank - capacity
building
10.000
10,000
10,000
10,000
2.000
2.000
11,000
11,000
15.786
15,786
20,625
20.625
58,439
58,439
55.869
55.869
8.826
8,826
17.542
17,542
11.280
11.280
6.643
6.643
4,000
4,000
58,716
58,716
37.591
37,591
6,115
6,115
72,701
72,701
78,920
3,675
78,920
3,675
10.000
10,000
7,080
9,000
7,080
9,000
2,577
2,577
3,755
3.755
10,000
191,721
201,721
10,000
310,419
320,419
13-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Project work and management
Sundry income
2,991
25
8,978
72
3,016
9,050
Analysis by fund
Unrestricted funds
Restricted funds
3,016
8,960
90
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
2,885
1,418
14-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities: Support and representation of the voluntary and community
sector
2024
2023
Staff costs
Depreciation and impairment
Project activity expenses
staff recruitment and training
Advertising, printing and publicity
Travel and meeting expenses
Venue cost, speakers and trainers
(Profil)ILoss on disposal of tangible fixed assets
202,842
687
69,512
3,514
1,608
3,955
430
163,417
639
137.181
819
360
3,216
194
{48)
282.548
305.778
Share of support costs {see note 7)
Share of governance costs (see note 71
10,712
5,290
3,118
4,062
298,550
312,958
Analysis by fund
Unreslricted funds
Restricted funds
55,892
242,658
21.616
291.342
298.550
312.958
Grants payable
Grants payable arise where funds have been made available to be spent across Devon and are included
within the expenditure of project activity expenses. Payments are at the discretion of funders and are solely
administered by the Charity. No grants were paid in 2024 (2023.. Grants of £12,341 were paid to instilutionsl.
15-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support Costs allocated to attivities
Totsl
2024
Total
2023
Insuran
Telephone and internet access
Office expenses. stationery and photocopying
Subscriptions and donations
Computer costs
Sundry costs
Governance
713
1,033
352
1,242
5,950
1.422
5.290
474
1,025
151
95
241
1.132
4.062
16,002
7,180
2024
2023
Governance costs comprise:
Legal and professional
Independent examiners fees - external scrutiny
Independent examiners fees - other services
2.800
1,674
816
1,674
2,388
5,290
4.062
Net movement in funds
2024
2023
The nel movement in funds is staled after chargingl{crediting)-.
Depreciation of owned tangible fixed assets
687
639
Trustees
None of the Trustees (or any persons connected with them) received any remuneration durrng the year (2023:
£nil). No Trustees were reimbursed travelling expenses in the year {2023'.One Trustee was reimbursed £43).
16-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Employees
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs - defined contribution pension scheme
186,152
8,507
8,183
152,786
4,651
5,980
202.842
163.417
Ten part time persons were employed by the Charity during the year (2023.. eleven part lime persons).
There were no ernployees whose annual remuneration was £60.000 or more (2023- nil).
The Charity provides employees the opportunily to participate in a defined contribution pension scheme and
contributes 5 /0 of participants salaries.
11 Taxation
The charity is exempt from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo its charitable objects.
12 Tangible fixed assets
Flxtures.
flttlngs &
equipment
Cost
At l April 2023
Additions
6,628
469
At 31 March 2024
7,097
Depreciation and impairment
Al 1 April 2023
Depreciation charged in the year
4,748
687
At 31 March 2024
5.435
Carrying amount
At 31 March 2024
1,662
At 31 March 2023
1,880
17-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
1.672
737
13,523
401
2,409
13,924
14 Creditors: amounts falling due withln one year
2024
2023
Accruals and deferred income
2,628
2,442
15 Restricted funds
The restrided income funds of the charity arising through its activities are as follows..
Movement in funds
Incomè
Expendltur¢
Balance at
1 Aprll 2022
Income
Exp&nditure
Balance at
l April 2023
Balance at
31 March 2024
Ivybridge
Community
Conneclor
Community
Wellbeing &
Health
C Milne Trust
NHS Peer
Support
Police and
Crime
Commissione
11.049
4,000
(10.393)
4,656
8.826
(13,482)
15,297
11,000
(26,297)
9,000
9.000
7,081
{3.083)
3,998
10.000
{2.000)
8.000
TQ6
Community
Hub
VCSE
Participation
COMF
Homes for
Ukraine
(SHDC)
Mew5tone
Primary Care
Ne￿Ork
NHS SW
Cost of Living
Community
Fund
32.284
55.869
{58,940)
29,213
58,439
(69,518)
18,134
25,000
(25,000)
(2.000)
2.000
20,625
(11,507)
9.118
15.786
(18,698)
6.206
11,280
(11.280)
17,542
(17,542)
6,643
(6,643)
18-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLY SOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Restricted funds
(Continued}
South Hams
Primary Care
Nelwork
Tumbly Hill
Weslem
Hospital
Discharge
Westem
Hospital
Discharge
VCSE
Capacity
Building
Yealm Intern
Homes for
Ukraine
(TCVS)
Westbank
37,591
6,205
(36,735)
(6,100)
856
105
58,715
{58,715)
(105)
856
72,701
(47,951)
24,750
(19,084)
5,666
78,920
3,675
(44.821)
(3,675)
34,099
134,099)
2,577
3,755
{2,57n
13.755)
83.630
310,509
{291,342}
102,797
191,721
1242.658)
51,860
Ivybridge Community Connector (formerly Ivybridge Social Prescriber) is a project connecting individuals with
local communities and activities.
Community Wellbeing & Health is for the purpose of connecting communities and supporting the prevention
agenda in the Western Locality of the South Hams.
C Milne Trust To encourage volunteering opportunitie5 for people with disabilities in the South Hams.
NHS Peer Support Primarily around setting peer support groups in the Western Local Care Partnership area
ofthe South Hams.
Police and Crime Commissioner funding is a contribution towards the community link role and supporting
vulnerable people in the South Hams.
TQ6 Community Hub is for the purpose of developing partnership work in Dartmouth and surrounding areas to
support the most vulnerable in the communty.
VCSE Participation is for engagement in Western Local Care Partnership activities.
COMF is for VCSE activities supporting the containment of outbreak management.
Homes for Ukraine (SHDC) is to support Ukrainian guests arriving through Ihe Homes for Ukraine Scheme,
ensuring that Ukrainian guests are able to settle in the area and that Host l Guest placements remain
Suc￿sSfUl.
Mewslone Primary Care Nelwork I South Hams Primary Care Nelwork To provide social prescribing link
worker services across the GP surgery populations of Wembury. Yealmplon, Modbury, Kingsbridge.
Salcombe, Chillington and Dartmouth.
NHS SW Cost of Living Community Fund Funding to assist volunlary and community sector organisalions
who are supporting people impacted by the cost of living crisis. The money is to help organisations to meet
the needs of its local population.
19-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLYSOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 S Restricted funds
(Continued)
Tumbly Hill To support a community hub aimed at improving the wellbeing of local people, providing support
for both physical and mental health.
Western Hospital Discharge The scheme is to address hospital discharge through winter support and expand
the VCSE and community offer to expedite discharge and avoid admission. This will be lo provide increased
support to patients after discharge.
Western Hospital Discharge VCSE Capacity Building Funding for ￿paCItY building to support the VCSE
Discharge from Hospital project following needs I gaps identified by the Home from Hospital workers which
prevent them fulfilling their role successfully.
Yealm Intern The Low Carbon Devon Internship and Leadership Programme was a 3-month fully-funded
opportunity placing current students or recent graduates of the University of Plymoulh within Devon SMES to
work on a low carbon projecl. This allowed local organisations to deliver a low carbon project, develop or
implement a new low carbon idea, product or service, andlor redu￿ their carbon emissions.
Homes for Ukraine {TCVS) To disseminate materials and commercial information to Ukrainian residents.
Westbank A contribution towards capacity building in the South Hams.
16 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabilities)
1.662
31,389
1,662
83,249
51,860
33,051
51,860
84.911
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Current asselsl{liabililies)
1,880
69.241
1,880
172,038
102.797
71,121
102.797
173,918
-20-

SOUTH HAMS COMMUNITY ACTION LTD
(FORMERLYSOUTH HAMS COMMUNITY & VOLUNTARY SERVICES)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Unrestricted funds
The unrestricted income funds of the Charity arising through ils activities are as follows..
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Designated reserve fund
General unrestricted funds
50,000
21,121
(20,000)
20.000
30,000
3,051
17,822
{55,892)
71,121
17,822
(55.892)
33,051
Previous year:
At 1 April
2022
Incoming
resources
Resources
expended
Transfers At 31 March
2023
Designated reserve fund
General unrestricled funds
50,000
18,187
50,000
21,121
24,550
(21,616)
68,187
24,550
(21.616)
71.121
The purpose of the designated fund is set out in the Trustees, Report.
A transfer of £20.000 from designated reserve funds to general unrestricted reseNe funds was made in the
year following a reassessment of statutory redundancy costs and contractual obligations should the Charity
cease.
18 Legal status of the Charity
The Charity is a company limited by guarantee having no share capital. In the event of a winding up each
member agrees to contribute a sum not exceeding £10.
19 Related party transactions
There were no disclosable related party transactions during Ihe year (2023 - none).
21