REGISTERED COMPANY NUMBER: 07142946 (England and Wale5) REGISTERED CHARITY NUMBER: 1134476 Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 April 2024 for Civic Voice (A Company Limited by Guarantee) cmillan & Co LLP Chartered Accountants 28 Eaton Av8nue Matrix Office Park Buckshaw Vlllage Chorley Lancashire PR7 7NA
Civic Voice Contents of the Financial Statements for the year ended 30 Aprll 2024 Page Report of the Trustees Indendent Examiner's Report statement of Flnancial Activities Balanco Sheet Notes to the Financlal Statements 10 to 14 Detailed Statement of Financial Activities 15
Clvic Volce R6POrt of the Trustees for Ihe year ended 30 Aprll 2024 The truste88 who are also directors of the charity for the purp)ses of Ihe Companies Act 2006, present thelr report with the flnancial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provlslons of Accountlng and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their 8ccounts in accordance with Ihe Financial R8POrting Standard appllcable in the UK and Republic of Ireland (FRS 102) loffectivg 1 January 20191. OBJECTIVES AND ACTivrriES Objectlves and aims Civlc Volce Is the natlonal charlty for th8 clvlc movement In England. Our members work to make the places where everyone lives more attractive. 8nJoyable and distinctiv8 and promol& clvic pride. We campaign natfjmally and support ¢fvl¢ socletles and other communlty and voluntary groups to be more successful localty. We believe everyone has the right to Ilve somewhere th8y can be proud of. Our charitable objects are lo., Promote the conservation, protectlon and improvement of th6 environm@nt, in particular th8 public raalm and the historic environment Encourage hlgh standard8 in the management and development of the bullt and natural environment Promote sustainable development by the conservatlon, pr(rtection and improvement of the environment and the promotion of thg prudent use of resources (sustalnable development belng development Ihat meets the needs of the present Nwthout compromising the ability of futur8 generalions to meet their awn n8ed8) Foster civic prld8 and stimulate and th& public, in particular by promoting undarstanding of the beauty, history, geography and character of dlfferent localltles Develop the capaclty and skills of individuals and tommunities to understand and take action lo conseNe, protect and Improve the quallty, beauty and character or their localtty Promote such other charitable purposes as may from tlme to tlme be determined by the Trustees, including the assistance of other charilies Page 1
Civic Voice Report of the Trustees for the year ended 30 Aprfl 2024 OBJECTIVES AND ACTMTIES Significant activitie5 As we reflect on 2024, Civic Voicg continues to strengthen its position as the national charity for civlc and communily societies. supporting over 70,000 members across England. This year has been marked by our dedicallon to enabling k)cal voices to Influence change, advocating for better planning poliGies, and empowerlng communiti8s to create thriving Flaces to live, work, arKI visit. After a challenging period In recent years, w8 are pleased to report a more positlV8 and productive year. The introduction of a n8w Expert Panel has.brought vaknable Insights to our work, and thg relaunch of our R@glonal Forums has reinvigorated collaboration across the civic movement. enabling members to engage in dlscusslons thal shape local and natlonal pcllcy. Civic Voice has been at the forefront of major national discusssons, providing input Inlo the National Planning Policy Frarfflework (NPPF). As part of the NPPF consultation, Civic Voice launched a Gampaign oncouraging civic societies £0 provlde input into the refomis. Throughout our engagement, we received cver 700 submissions frorn suNgys and email contributions. Whether dlscusslng the d91iv8ry of truly affordable hom8S, 8xploring th8 gr@y or conslderlng Ihe Impact of the r8tum to regional planning, civic socletles across the country-including Aylesbury. Bristol. Kings Lynn, Highgate, and Wakefield-actlvely shared their pgrspgctives on how these reforms would affect their local ar8as.-1Lwa8_irP1ring_tQ_see civic SletieS engaglng_so_enthuslaslically_with_lhe oonsultation prDcess. Notably, wa highlighted the need for grea18r c(mmunity involvement, welcomed a return to sub-regional p18nning, and championed calls for Iruly affordable housing. These efforts have begn informed by robust feedback from our members, tha Expart Forum, and the Regional Forums. ansuring Civic Voice remaln5 the Irusted Voice ft)r communities in shaping planning and houslng F))licy. Addltlonally, Civic Voi08 providad input into Ihe House of Lords Inquiry on the Grey Belt and looks foNard to contributing further to the Govemment's Planning and Infrastructure agenda. These efforts reflect our commitrrent to ensurlng Ihal the voices of local communities are h@ard at the highest levels of poucy-making. We are dellghted to celebrate the successes of our mambers this year. Pontefract Civic society received the prestlOuS King's Award for Voluntary Service, recognising their oulstandlng contribution to the communlty. Meanwhile, Weymouth CSvlc Society won Best Small Wisitor AttraGtion at the Visit England Awards for their dedicatlon to creating a unique and welcoming visitor experience, Additionally, Poole's Cavern & Buxton Country Park. managed by the dedical8d team at Buxton Clvlc Assoriation, proudly annourlced ils accolade in Tripadvisols Travellers, Cholce Awards for 2024, reflectlng its popularity and the exceptional experience offered to visitors. These achievements are a lestament to the deélcation and passlon of our civic societies in enhancing their cornmunities. Through our Civic Voi¢e Reglonal Forums, we facilitated co118bor8tion among clvic societies, providlng opportunities Io 6ngage directly with policymakers and Share best practices. Key themes in¢luded th8 importance of strateglc planning. cross4)oundary ci)operatlon. and th8 role of communities in dellverlng public baneflL Our efforts have supported clvlc societlas, work on local Issues, from Iransfomilng town centres to protectlng heritage assets. SUCss 5torles Include fostering greater involvement in Town Boards, enhancing communty engagement, and supportlng Inilialives like Civic Day, whlch Gonlinu6S to celebrate th& imFK)rt8nce of prlde in place. Groups, Including the Poit8rles Herttaga Sociely. cel8brat8d Natlonal Clvlc Day on 15 June wlth the evenl The Death and Lif8 of Stoke Town Cenlre. highlighling Ihe challenges and opportunities in regenerating this historic area. Thls event exompllfled how local communilies can shlne a spotlight on thelr town centres and Insplre posltlve action. Page 2
Civic Voice Report of thg Trustees for the year ended 30 Aprll 2024 OBJECTIVES AND ACTIVITIES This year, we hosted a series of In Conversation events to facllltate meanlngful dSalogue between clvlc society mem bers and key policymakers. Notably, we welcomed Clive Betts MP. fomier Chair of th6 MHCLG Select Committee, who provlded invsluable insights into Ihe challenges and opportunities facing planning and infrastructure reform. Th&s& ev&nts hav8 been instrumental in connecting gras8rtX)t8 advocates wfth decision.makers, ensuring clvlc vOlS are heard In shaplng the future of communitles. In April, Civic Voice hosted a national conference in Wakefield, supported by Yorkshirg and Humber Assoclatlon of Clvlc Socletles and Wakefleld Clvlc So¢lety. The. conference brought together clvlc socletles, local aulhorities. and partners lo look at communitles can share where they live. The event highlighted best practlces In communlty engagement, showcased local projects from across Yorkshire, and provided att8ndees th practical tDols to influence planning and regeneration in their areas. Delegates pralsed the coThferen for meaningful discu88ions and inspiring new oollaborations across tha civio movement. Thank you to YHACS and Wakefleld Clvlc Soclety for supporttng. Thi8 y&ar, Civic Voice has continued its work as a k8y partngr on the High Str8et Task Forc8, a programme almed at 8UPPOrtlng hlgh streets and town centres across England. As the Task Force concludes In 2024, we are proud to have contributed to Its success by brlnglng the voic8 of civic and community groups Into natlonal conversati(Ms about regeneralion. Groups In Kendal, Stoke. LlverpJol, and Southend all benefited directly from High Street Task Force supwrt, r9cgiving tailored guidance and resources to address local challenges. This partnership has teen instrumental in influ8ncing govemment p0CY and w8 look forward to wh8t will come n8Xt from Governm8nt policy for high streets. In partnershlp wSth Hlstorlc England, we coordinated a national survey to understand local civic Society Involvement In celebratlng local blue plaque schemes. Clvlc Vol¢e supported Hlstorlc England's natlonal Gall In encouraging civic societies in nomlnatlng irKlividuals to rec8iV8 a national blue plaque. including contributions from Ilkley Civic Society and The Wavertree Scciety, who champloned national plaques being installed in Ih8ir areas. Whlle wa are aware that soma Civic Voica members have expressed concerns about the national Blue Plaques scheme, we continue to wot* closely with Historic England to address these issues armj ensuro lh9 programme supports local herliage In meanlngful and Incluslve ways. The Board wa8 pleased to reporl the r8covgry of funds which had been rnisappropriated from the organlsatlon's bank account. Thls sum of £92,646 returns CivSc Volce to a degree of financial stability, but as we look 8head, the civic movement recognises the need to secure further funding to sustain and expand our efforts. One of our key priorlties wlll be explorlng OPPDrtunities through the National Lottery Fund to 8UPPOrt our ambitions. With governmont Folicy decisions Increaslngly beiw made at the sub-regional level, we belleve It is vital thal civic societies are equipped to engage effectively at this scale. We a180 face the challenge of being an aging movement. and we conllnue to See group8 cbs8 because they cannot recrult offi(%rs to fulflll Important positions. To address this. we wlll collaborate with regional associations to attract n8w members, bulld leadership capacily, and ensure civic so¢ietigs are prepared for informed discusslons with policymakers. As we prepare for 2025, Civic Voice 15 comrnitted to addressing the challenges facing the movèment and bulldlng on thls yearfs successes. Our manifesto for 2024-2028 outllnes a vision of creating places where the historic environment is ch&rished, housing is ac¢6ssible to all, and high streets thrive a8 communty hubs. Key prK>rltles for the coming year Includ?,. D8fining how civic souotias can 8ngage effectlvaly at the sub-regional level to ensure local volces remsln integral to decision-making processes. ExparKling opporlunitigs for capacty buildlng and leadership development, particularly through collaboratlon with regional associations. Pursuing fundir@ opportunlties, includlng the National Lottery Fund, to sustain our work and d@liver new initlatives. Page 3
Civic Voice Report of the Trustees for the year ended 30 Aprll 2024 OBJECTIVES AND ACTivrriES Slrengthening engagement with policymak6rs through Reglonal Forums, In Conversation events, and partnerships wlth organisations such as Histoiic England. Public benefit The civic movement is based on a network of hundreds of local vcluntary civic and amenity soGigties in the warp and weft of communiti88 across England. It is one of tha largest social movem@nts in the country. The first civic sociely was set up in the 18408. Civic societi8s provide a focus for voluntary and cornmunlty a¢tlon lo Improve the places where people live, work and relax. They champlon the Importance of these places to decision mak8rs and opinion formers in business, politics, governTnent. the media. the voluntary sector and elsewhere. They play an essential and voluntary role in helping individuals and communities to undergtand and take action to improve the quality of their life through Ihe place where they live. Civic societies promote and lebrate the besl of whal Is Inherited from the past and what is doveloped for the ture. They 8re a fundamental sourc@ of civÉc pride. This work brlngs beneffts to the whole communlty and not Just to those who are memk*rs of civi¢ societles. CIV socleties are the county's mosl numerous participants in the land use planning system and civic society volunleers fr8qu8ntly act as trusted intermediaries between local -govErnmentAnd local_people_ln_planning, transport.and..olher_docision.maklng. Many cAvlc soBleties campaign.. for beller management of local assgts (buildings and open space) and find solutions to Ih8ir long terrn tnanagement. Civic socaeties are fErcely independent and grassroots organisations. They will c@lebr8l8 and 8ncourage FX)Sitiv8 action and be forthrlght in res15tlng damaging change. They are Slso a store of knowledge and expertlse about local places whlch is an ess8ntial siarting point in recognising and strengthgning their identity. Thi8 is often rgfi8Cted in blue plaqu8 schemes run by dvlc socletles or the development of town tralls or management cf local archives. The civic movemenl is also (ntral to supporting and developlng the sense of identity and belonging thal comes from posluve feelings ab)ut the place where people Ilve. The trustees confirm that they have referred to the guidance contalned In the Charity Commission's g@neral guidance on public benefit when rgvi8wing the charwvs aims and objectives. Page 4
Clvlc Voice Report of the Trustges for fhe year ended 30 Aprll 2D24 FINANCIAL REVIEW Financlal posltlon As reported prevlousty, In Aprll 2022 the Trustees dlscovered that a slgnlllcant sum of mon8y had bean misappropriated from on& of the organisation's bank accounts. Slnce then, strenuous efforts were made to recover th8 Sto16n funds. Thes8 induded Ihe engagement of lawyers to deal directly with the p8rpelrator. In the end, the salg of assots &nabled recovery of the full sum taken plus Interest. The money was returned to Civio Voice on 30th April 2024 (£92,648.19). Civic Voice has incurred significant but unavoidabl&18gal ¢osts in th6 pro¢ess, and whilst we have contlnued to mak6 enqulrfes of Actlon Fraué to understand what if any action was b8ing taken by Ih6m, we have not had any indication thai they int9nd to take legal actlon. The recovery of these funds relnstates a financial buffer and provldes Clvlc Volce wilh a degree of financial slability and also provides Ihe organisatSon with a d8gr88 Of finanGial credlbility which is essentlal as further grants and consultancy work are soughl to supplement membership fee income. The truste8s hava r&viewèd the prob8b18 incoming and Qlrt0ing r8sDUfCèS over the next 2 years and are confident that the going concern basis is approprlate. Clvlc Voice recorded total income in the year of £52k (2023.. £112k> with lh8 dreas@ attributabl8 to reduced donatlons and grants. Tot81 ¢harilable expondlture before taklng Into account the misappropriation of funds referred to above was £31 k (2023: £105kl, giving rise to net inc0 in tho y&ar of £113k {2023'. £6k) after accounting for the recovery of the £93k of mlsapproprlaled funds. Civic Voice had net assets of £74k at 30 April 2024 (2023: £38k net liabilities). Reserves pollcy The Irusta85 havg est8bllshed a pollcy wh8r8by it is dgsirable that the unr&strlcted funds not commltted or invested In the fixed assets ('the free reseNes") the charity holds should be approximatety nin@ months of th8 resDurcgs 8xpended, At pres8nt the free reserves are below the target level. The funds In the flnanclal staternents are defined as.'- The trustees hav2 establlshed 8 policy whereby it is desirable that tho unrestricted funds not committed or invested in the fixed assets ('the free reserves") the charity holds should be approximately nine months of thg r&sourGgS expended. At present the free rèsoNes are above the target Jevel. The funds In the flnan¢lal statornents are defined as'.- General Fund These funds are unrestrictgd and are used for all charftable pUOseS without restrlctlon in accordance wlth the governing documents. Amounts held in the8e funds as at 30 April 2U24 were £74,483 (2023: £38,930 {deficit}). STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document Clvlc Voica is a charltable company Ilmlted by guarant86, incorporatad on 2nd February 2D10 and r8glsl8red as a charity on 23rd February 2010. There is a range of form81 and informal routes to shape the priorlties of Clvic Volce. Members parficipats in our work. get involved at a national conventlon and engage In the key Issues through meetlngs of local duslers of societies and by providing informallon, examples and exp8ri6nco for Civic Voic8 to use in our lobbying and influgnce, Charity constitution Civic Volce is run by a Board of seven trnjstees, are ekcted by member cSvlc socletles. Up to three others can be COknOPted. Th8 Board is responsible for the overall strat@gy and sustainability of the organisatlon and ensuring effectlve cornpliance and risk Management. It delegates executive resporx8ibilities to tha ExecAJtive Director. Pag& 5
Civic Voice Report of the Trustees for the year ended 30 April 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees The Board is recruited openly and all its members are also members of local civic societies. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 07142946 (England and Wales) Registered Charity number 1134476 Registered office Bank House 9 Dicconson Terrace Lytham Lytham St Anne's FY8 5JY Trustees David Evans Martin Gunson Kalhleen Hollins P8ler Karpinski (resigned 2112120231 Martin Hamilton Jane Maggs Robert Osborne Andrew Evans (appoinled 211212023) Andrew Jackson (appointed 2112120231 Independent Examiner Mcmillan & Co LLP Chartered Accountants 28 Eaton Avenue Matrix OffiGe Park Buckshaw Village Chorley Lancashire PR7 7NA Approved by order of the board of truslees on 13 January 2025 and signed on its behalf by.. Martin Hamilton - Trustee Page 6
Independent Examiner's Report to the Trustees of Civic Voice Independent examlnerfs report to the trustees of Civic Voic8 ('the Company? I report to th8 charity trustees on my examlnalJon of the accounts of th8 Company for the year ended 30 Aprll 2D24. Rgsponslbllltles and basls of report As the charily's trustees of the Company (and also ts directors for th8 purposes of company law} you are responsible for the preparallon of the accounts in accordance with the requirements of th? Companies Act 2006 {'the 2006 Act,). Having sati8fied myself that the accounts of the Company are not required to be audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my eXaMinatn of your charity's accounts as carrled out under Sectlon 145 of the Charltles Act 2011 {th@ 2011 Act,). In carrylng out my examinalion I have folk)w8d the Directions given by the Charlty Commlssion under SeGtion 145(5) (b) of the 2011 Act. Indepèndènt examlnèr'8 Statement I have completed my examinatlon. I conflrm that no matters have come to my attention in conn8Ctlon wlth the examlnation gtving me cause to believe: accounting records were not kept In respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with thos8 records., or the accounts do not comply wlth the accounting requlremonts of Sectlon 396 of the 2006 Act oth8r than any r8quir6m8nt Ihat the accounts giv& a true and fair view which is not a matter consldered as part of an Independent examlnatlon; or the accounts hav8 not been prepared in accordance wllh the methods and prCipleS of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charitigs preparlng their accounts in accordance wlth the Financial Reportsng Standard appllcable In the UK and Republic of Ir818nd (FRS 102)). I have no concerns and hav8 come across no othar matters In connectlon with the examination to which 8ttentlon should be drawn In thls report In order to 8nabl8 a proper under8tsnding of the accounts to be rChed. Neil Mcmillan FCA Mcmlllan & Co LLP Chartered Accountants 28 Eaton Avenue Matrix Office Park Buckshaw Vilage Chorley Lancashlre PR7 7NA 13 January 2025 Page 7
Civic Voice Statement of Financial Actlvltles for the year ended 30 Aprll 2024 2024 Total funds 2023 Totsl funds Unrestdcted fund Restrfcted fund Notes INCOME AND ENDOVVMENTS FROM Donstions 38.351 Charltable activities Membership Grants l Fees 51,847 51,847 56,768 16,667 Other tradlng actlvltles 262 262 15 Total 52.109 52.109 111,801 VAPENDITURE ON Charliable activities 23,511 23,511 97.890 Charitablo activities M8mb8rship 2.683 2,683 1,364 Other (87,498) {87,4981 6,220 Total {61,304) (61,304) 105,474 NET INCOME 113A13 113,413 6,327 RECONCILIATION OF FUNDS Total frjnds brought fotward <38,930) (38,930) (45,2571 TOTAL FUNDS CARRIED FORWARD 74.483 74h83 (38,930) The notes form part of these financlal statements Page 8
Civic Voice Balance Sheet 30 Aprll 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted fund Notes CURRENT ASSETS Cash at bank and in hand 109,293 109,293 21,231 CREDITORS Amounts falling due within orle year {34.810) {34.810) 160,161) NET CURRENT ASSETSI(LIABILITIES) 74,483 74,483 (38,930) TOTAL ASSETS LESS CURRENT LIABILITIES 74.483 74,483 {38.930) NET ASSETSI(LIABILITIES) 74,483 74.483 (38,930) FUNDS Unrestricted funds 74,483 (38,930) TOTAL FUNDS 74,483 {38,930) The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024. The members have not required the company to obtain an audit of its financial statements for Ihe year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplLrs or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of Ihe Companies Act 2006 relaling to financial slatemenls, so far as applicable to the charitable company. (b) Thes8 financial statements have been prepared in accordance with the provisions applicable to charitabla companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 13 January 2025 and were signed on its behalf by-. Martin Hamilton - Trustee The notes form part of these financial statements Page 9
Clvic Voice Notes to th8 Flnanclal Statom6nts for the year ended 30 Aprll 2024 LIMITED BY GUARANTEE The oharty is limÉted by guarante8. Each member of th9 charity undertak@s that if the charity is wound up while helshe is a member, or wthin one year after helshe eSeS to be a member, helshe wlll conlribute a sum not exceeding £1 lo the assets of the charfty for.. payment of the debts and liabilities of the charlly contracted before helshe ceases to be a member, payment of the costs, charges and expenses of winding up; and adjustrnenl of the rights of the contiibutories among themselves. ACCOUNTING POLICIES Basls of prepartng the flnanclal slatsments The financlal statements of the charitable company, which is a public benefft entity under FRS 102, havg been pr8pared in accordance wilh the Chaiities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Pracllce appcable lo 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}', Financial Reporting Standard 102 'The Financlal Reporting Standard appllGable In the UK and Republlc of Ireland, and the Companies Act 2006. The financial statements have been pr8pared under the historical cosl cor)ven(ion. T_ha_preS8ntatnal currency of_the_ charity is_-pound Sterling (£) and the_arnounts In_the financial statem8nis have been rounded to the nearest £1. The charity has, as noted in th@ Report of the Trustees. reviewed reserves policies, ongoing projects and income and expenditure. It is heavlly rellant on natlonal and local govemment funding and other charitable foundations. A new fundraising slrat8gy 8nd new fundraising commi1188 has been implernented. The trustees have reviewed the probable incoming and out-going resources over the perlod to April 2025 and are confid8nt that the going concern basis is appropriate and cons4uently tha financial stst8ments have been prepared M a golng concern basls. Flnancial reporllng standard 102 - reduced dlsclosura 8xamption8 The charitsble company has laken advantage of the foltowing disclosure exemplion in preparing these fin8ncial statemenls, as pennitted by FRS 102 'The Financial Reporting Standard appllcabk In the UK and Republic of Iroland,: the requirements of Sectlon 7 Statement of Cash Flows. Critical accounling judgements and koy sources of estimalion uncertalnty The preparation of the flnanclal statements requlres management to make judgements, gStimat8s and assumptions that affecl the amounts reported. These estimates and judgements are continually reviewed and are based on experlence and other factors, Includlng expectat1(8 of futtjre events that are believed to be reasonable under the Circumstan(8. Income All incoming resources are Induded in the Statement of Financial Activities when enlitlement has passed to the charlty, It Is probaNe that the economic benefits assoclatcd wlth the transactlon will flow to the charity and the amount can bé reliably measured. The following 8pecrfic F(Jlici8s are applied to particular categories of incom8: Incomo from donatlons or grants is recognis8d when (here 18 evldehce of entltlement lo the glft, receipt is probable and Its amount can be measured rellably, Legacy Income Is regnise¢j when recelpl is probable and entitlement is established, Inwm@ from donated goods is measured at the falr value of the goods unkss thls Is Impractlcal to measure reliably, in whlch case the value Is derived from th8 Cost to the donor or th8 estimated resale value. Donated facilities and seNices are recognised In the accounts when received if the value can be reliably measured. No amounts are inCded for the GontribuOon of general volunteors, Page 10 conlinued...
Civic Voice Notes to the Financial Statements . continued for the year ended 30 Aprll 2024 ACCOUNTING POLICIES- Gontlnuad Income Income from contracts for the supply of servlces is recognised wllh the dellvery of the contracted servlce. Thls Is classlfled as unrestricted funds unless there is a conlr8cIu81 r8quiTrment for il to be spent on 8 a particular purpose and returned if unspen( In whlch case It may be regarded as restricted, Expendilure Expendlture Is recognised on an accrua18 basis as a liability Is Incurrod. Exp6nditur8 includes any VAT whlch cannol be fully r@cover8d and is classifi8d under headings of the Statsmenl of Flnancial Activities to whlch it relates: Expenditure on raising funds includes the costs of all fundraising ectivities, events, non-charltsble trading actrvitles and the sale of donated goods, Exp8nditur8 on charitable activities includes all costs incurT8d by a charity in undertaking activlties that further Ils charltsble aims for the benefit of its beneficiaries, Includlng those support costs and costs relatlng to the g)vemanc8 of th@ charlty apportioned lo charit8bl8 activiti8s, Other &xpenditure includes all expenditure that is nelther related to ralslng funds for the charity nor part of ils expenditure on charitable actlvltles. All costs are allocated to expenditure categories reflecting the use of the resource. Direct oosts attrlbutable to a single aGtivity ar8 allocaled dir&clly to thal activity. Shared costs are apportlDned between the activities they contribule to on a reasonable. lustlfled and consistent basis. Flnanolal Instruments Fin8nci81 inslruments are classified and accounted for according to the subst8nce of the contractual arrangement as financial assets, financial liabllitles or equlty Instruments. An equity instrument Is any contract that evid8nces a residual interest in th8 assets of the charity after deducting all of its liabilities. Taxatlon The charily is 8X8mpt from corporation tax on its charitable activities. Fund accountlng Unreslricted funds can be used in accordance wllh the charitable objectiv8s at th8 discrgtion of the trustees. Restricted funds can only ba used for particular restricted purposes within the objects of the charity. Restrictions arlse when specrfied by the donor or when funds are raised for particular restricted purposes. Pènsion costs and other post-relir8m8nt benefits ContributEons to defined ¢ontribution plans are recognised as an expense in th& peri in which tho rglated Service Is provid6d. w8paid contributlons are rocogni88d as an asset lo the extent that th@ prepayment will lead to a reductlon In future payrnents or a cash refund. When contrfbutlons are not expected to be settled wholly wllhin 12 months of the end of the reporting date In whlch the employe9s r8nd9r thg related service, the liability is measured on a discounted present value basis. The unwinding of the discount Is recognised as an expense in the pericd in which it arises. Government grants Governmenl grants are accounted for under the accruals model. Where the grant Is classed as r8venue, It Is recognlsed In Income on a systematlc basls over the perlods In whlch the company recconises the related costs. Page11 continued...
Civic Voice Notes to the Flnanclal Statements - contlnued for the year ended 30 Aprll 2024 OTHER TRADING ACTIVITIES 2024 2023 Events 262 15 OTHER 2024 2023 Exceptional item - misappropriation of ftjnds Support cosis (92,646) 5,148 6,220 (87,498) 6,220 In Aprll 2022, the trustees Idenllfled a mlsapproprlatlon of the charltvs funds. Thls was (reated as an exceptional expense in 2022, and further datail is provided in the Report of the Trust898 and rM)te 1 to these flnanclal statements. The amount of £92,646 was recovered on 30 Aprll 2024 and has been recognisgd in the Statem&nt of Financial Activities. L&gal costs of £4.245 have been incurred in the year in relation to th8 recovery. TRUSTEES. REMUNERA I ION-AND-BENEFrrs There were no trustees, remuneration or other benefits for the year ended 30 Aprll 2024 nor for the year 8nd8d 30 April 2023. Trustees, expenses There wer8 no trustees, expenses pald for the year ended 30 Aprfl 2024 nor for the year ended 30 Aprti 2023. STAFF COSTS The average monthly nurnber of employees during Ihe year was as follows." 2024 2023 Number of staff - Admln No employees received emoluments in 8x¢ess of £60,COO In Ihe current or pravlous year. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted fund Rostrlcted fund Total funds INCOME AND ENDOWMENTS FROM Donations 38,351 38,351 Charllable aGtlvltles Membership Grants l Fe88 56,7e8 56,768 16,667 16,667 other trading activities 15 15 Total 95,134 16,667 111.801 EXPENDITURE ON Charttable actlvltles 97,890 97,890 Page 12 continued...
Civic Voice Notes to tho Flnanclal Statgments - continued for the year ended 30 Aprll 2024 COMPARATWES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued Unrestricted Restricted fund fund Total funds Charltable actlvltlos Membership 1,364 1,364 Other 6,220 6,220 Total 105,474 105,474 NET INCOMEI{EXPENDITURE) 110.340) 16,667 6.327 RECONCILIATION OF FUNDS Total funds brought forward 128,590) (16.66n (45,257) TOTAL FUNDS CARRIED FORWARD 138,930) (38.930) CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Trad8 creditors &)cial security arKI olher taxes other creditors Deferred income Accrued expenses 4,436 6.923 6,343 14,738 2,370 22,157 1,229 30,761 6,014 34,810 60,161 MOVEMENT IN FUNDS Not movement in funds At 115123 At 3014124 Unrastrfcted funds General fund {38,9301 113,413 74,483 TOTAL FUNDS {38,9301 113,413 74,483 Net movement In funds, Included In th8 above are as follows: Incomlng resources ReSoUe5 &xpended Movement in funds Unrestricted funds General fund 52.109 61,304 113,413 TOTAL FUNDS 52,109 61,304 113,413 Page 13 continued..,
Civic Voice Notes to the Financial Statements - continued for th6 year ended 30 April 2024 MOVEMENT IN FUNDS - contlnued Comparativès for movoment in funds Net movernent in funds At 115122 At 3014123 Unrestrlcted funds General fund (28,590) (10,340) (38,9). R8Stricted funds The National Lottery Community Fund (16.6671 16,667 TOTAL FUNDS (45,2571 6,327 (38,930) Comparative net niovgment in furwjs, Included in the above are as follows: Incoming resources.- R8sources ..expenderJ .. Movement -infunds Unrestrlcted funds General fund 95,134 (105.474) {10,340) Restricted funds The National Lottery Community Fund 16,667 16,667 TOTAL FUNDS 111,801 <105,4741 6,327 10. EMPLOYEE BENEFIT OBLIGATIONS Th@ Amount recognised in the Statement of Financial Aclivities as an 8xpen8e in relation to d6fin8d contribution plans was £2.405 {2023: £7,551). 11. RELATED PARTY DISCLOSURES There were no r8lated party transactlons for the year end8d 30 Aprll 2024 or 30 April 2023. Page 14
Civic Voice Detalled Statam6nt of Financlal Activities for the year ended 30 Aprll 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons Donations 38,351 Oth6r Iradlng a¢tlvltles Events 262 15 Charitable activitles Memb8rship Projects Grants l Fees 39,434 12,413 43,338 13,430 16,667 51,847 73,435 Total incoming r8sourc8s 52,109 111,801 EXPENDITURE Charltable actlvltles Wag8S Social security Pensions Telephone Other establishment costs Interest payable 22,525 (7,656) 2,405 948 3,981 1,308 70,232 8,011 7,551 839 11,257 23.511 97.890 Olher Exceptlonal Item - misapprDpriation of funds {92,646) Support costs Flnance Bank charges 471 Other Gc)v&rnance costs inc AGM 2,683 893 Governance costs AG¢ountanGy fees Legal fees 792 4,356 6,220 5,148 6,220 Total re80urGes expended {61.3041 105,474 Net Income 113,413 6,327 Thls page does not form part of the statutory financial stat8ments Page 15