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2021-12-31-accounts

Charity registration number 1135561

Company registration number 06706767 (England and Wales)

COMMUNITY CHAPLAINCY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

COMMUNITY CHAPLAINCY ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

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Trustees

M Ahmed J Barkes J Daguerre M Devlin P Harriott C Jerrard

Rev. A Oehring

J Oglethorpe Z Sayed

Rev. A Waterhouse

Secretary

J Barkes

Charity number 1135561

Company number 06706767

Registered office

C/o Second City Housing 6 Well Street

Birmingham B19 3BG

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COMMUNITY CHAPLAINCY ASSOCIATION

CONTENTS

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Page
Trustees’ report 1-3
Statement oftrustees’ responsibilities 4
Independent examiner's report 5
Statement offinancial activities 6
Balance sheet e
Notestothefinancialstatements 8-13

COMMUNITY CHAPLAINCY ASSOCIATION TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2021 NN

The trustees present their annual report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The charity’s objects are:

For the benefit of the public to promote the rehabilitation and resettlement of, and to relieve financial hardship, distress, suffering and sickness amongst, offenders, persons subject to community orders, and their families and dependents, either alone or in co-operation with any other body, authority or persons, in particular but not exclusively by the provision of support, information, advocacy and pastoral care.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Review of the year The role of the Community Chaplaincy Association (CCA) is to support and represent its Community Chaplaincy members as they in turn support people trying to move away from crime.

Our Members

Our members are independent, faith-based charities, providing practical and emotional help with resettlement. They work in prisons, through the gate and in the community. Some have specialisms; Housing, Employment, Family Support, Social Enterprises, Women. Almost all provide 1:1 mentoring. Last year together they supported over 2,400 people in need. At the end of the year there were 36 active community chaplaincies and 7 associate member organisations and some individual members. In addition there was 1 project being supported to start up.

Our New members in 2021 were:

The Straight Path Resettlement Project - Leicester

The Ebb Leicester

Inside Out Belmarsh Al Mustafa Welfare Trust Daniel Liberty Lincolnshire IMO The Nehemiah Project Daylight Christian Prison Trust (Associate) Eagle Eye Ministry (Associate)

Funding of Community Chaplaincy Funding for members has continued to be challenging with a second year of COVID impacting the wider charitable sector as community needs increase and community resources reduce. Chaplaincy members have found funding from specialist grant funders, social enterprise profits, HMPPS contracts, local Police and Crime Commissioners and targeted fundraising events in their local communities. Some projects have registered on the National Probation Service Dynamic Framework. Our members increasingly rely on funding in kind such as volunteer hours to drive their projects and greater collaboration with local VCS partners.

Funding of the CCA We received further funding from Tudor Trust, Lloyds Bank Foundation and Barrow Cadbury Trust for both core and project activities. A project funded by Porticus was completed in the year and ongoing projects funded by Triangle Trust and the Blagrave Trust continue.

The CCAis very grateful for the support from our funders who make our work possible.

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COMMUNITY CHAPLAINCY ASSOCIATION

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Seee

Key activities The National Secretary continued to provide information advice and direct support for start-ups, project diversification, safeguarding, staffing, accreditation, supervision arrangements and fundraising to the CCA members, including 1:1 consultancy for projects to focus on a particular goal.

Muslim Project Our Muslim Development worker continued to support startup projects and developed training in Equality and Diversity and First Aid Mental Health.

External Partnerships

We continue to work with HMPPS Chaplain General and Chaplaincy HQ including Muslim and Free Church Advisors, Prison Fellowship, Catholic Social Action Network, St Vincent de Paul and the Welcome Directory. We continued to represent small charities on the national Reducing Reoffending Third Sector Advisory Group to Ministry of Justice. We provided representation on Probation reform including the new Dynamic Framework for commissioning VCS.

Our collaborative pilot with National Probation Service linking community chaplaincies and Approved Premises continued to grow. This work has led to a Faith in Accommodation Strategy from HMPPS in response to their recognition of faith as a protective factor.

Achievements and performance

Financial review

Last year we received £62,200 in grants. We spent £108,285, some of this expenditure was covered by our income from Members. As a result our restricted funds balances ended the year at £73,237 and unrestricted funds balances ended at £28,232.

Continuing Impact of the COVID Pandemic

The CCA has continued to support its members with its staff working from home connected primarily through teleconferencing. This continues to be very effective, increasing our productivity, reach and reducing travel costs and time. We have been able to connect more easily with our smaller and more geographically remote members. We have invested in IT to deliver more in web-based solutions. Our members have continued to support their existing clients as well as they can but restrictions due to Covid have disrupted access to prisoners pre-release. For the longer term we are conscious that charitable funding will reduce significantly because of the economic downturn, and we are consolidating our offer around more cost-effective remote support.

It is the policy of the charity that unrestricted funds which have not been designated for a specific project should be maintained at £20,000. The trustees consider that reserves at this level would allow an orderly diminishment of activity, meeting all obligations should new funding not be forthcoming. This level of reserves has been maintained throughout the year.

Looking to the future we are confident that our current level of unrestricted funds of £28,232 can be maintained throughout 2022 and 2023. We do not expect to draw significantly on our unrestricted funds as we anticipate the majority of our expenditure can be covered within the terms established by our grant funders.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate them.

Structure, governance and management

The charity is a company limited by guarantee and regulated by a constitution dated 12 March 2009.

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COMMUNITY CHAPLAINCY ASSOCIATION

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

M Ahmed

J Barkes

J Daguerre

M Devlin

P Harriott

C Jerrard

Rev. A Oehring

J Oglethorpe

Z Sayed

Rev. A Waterhouse

Trustees are elected by Members at the Annual General Meeting (AGM) to stand for 3 years but may stand again and be re-elected for a further period. Between AGMs individuals may be co-opted by the Board to serve on the Board for the time up to the AGM and if they are to continue to serve their election will be ratified by the AGM.

The trustees’ report was approved by the Board of Trustees.

J Oglethorpe Chair of trustees

14 September 2022

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COMMUNITY CHAPLAINCY ASSOCIATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2021

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The trustees, who are also the directors of Community Chaplaincy Association for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

~ observe the methods and principles in the Charities SORP;

~ make judgements and estimates that are reasonable and prudent; and

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial Statements may differ from legislation in other jurisdictions.

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COMMUNITY CHAPLAINCY ASSOCIATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY CHAPLAINCY ASSOCIATION

i |report to the trustees on my examination of the financial statements of Community Chaplaincy Association (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2 _ the financial statements do not accord with those records; or

| 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 financial statements to be reached.

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Julian Pocock FCA CTA David Owen & Co

Chartered Accountants 17 The Market Place Devizes Wiltshire SN10 1BA

Dated: 16 September 2022

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COMMUNITY CHAPLAINCY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2021
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Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
Notes £ £ £ £ £ £
Incomefrom:
Donations and legacies 3 - 62,200 62,200 - 117,500 117,500
Members Subscriptions
&Contributions
investments		 4
5		 4,140
13		 -
-		 4,140
13		 5,130
80		 -
-		 5,130
80
Totalincome 4,153 62,200 66,353 5,210 117,500 122,710
Expenditure on:
Charitableactivities 6 2,400 105,885 108,285 1,780 83,898 85,678
Netincome/(expenditure) for
the year/
Netmovementinfunds 1,753 (43,685) (41,932) 3,430 33,602 37,032
Fund balances at 1 January
2021 26,479 116,922 143,401 23,049 83,320 106,369
Fund balances at 31
December2021 28,232 73,237 101,469 26,479 116,922 143,401

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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COMMUNITY CHAPLAINCY ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2021

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AS AT 31AT 3131 DECEMBER 2021
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2021 2020
Notes £ £ £ £
Current assets
Cash atbankand in hand 104,064 144,241
Creditors: amounts falling due within
oneyear		 11 (2,595) (840)
Netcurrent assets 101,469 143,401
Income funds
Restricted funds 12 73,237 116,922
Unrestricted funds 28,232 26,479
101,469 143,404

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2021.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question jn 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 14 September 2022

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J Oglethorpe
Chair of trustees
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Company registration number 06706767

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COMMUNITY CHAPLAINCY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 i eee"

1 Accounting policies Charity information Community Chaplaincy Association is a private company limited by guarantee incorporated in England and Wales. The registered office is C/o Second City Housing, 6 Well Street, Birmingham, B19 3BG.

1.1 Accounting convention The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” ("FRS 102”) and the Charities SORP "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 Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust's work or for specific artistic projects being undertaken by the Trust.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. °

1.4 Income All incoming resources are included in the statement of financial activities when the charity is entitled to the income and when the amount can be quantified with reasonable accuracy.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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COMMUNITY CHAPLAINCY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

i 1Accounting policies {Continued}

Charitable expenditure compromises 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 include those costs associated with meeting the constitutional and statutory requirements of the charity.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. 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 benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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COMMUNITY CHAPLAINCY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

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||||||| |---|---|---|---|---|---| |Restricted|Restricted| |funds|funds| |2021|2020| |£|£| |Grants|received|for core|activities|62,200|117,500|

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4 Members Subscriptions & Contributions

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2021|2020| |£|Pal| |Membership|subscriptions|and|contributions|to the|Impact|Project|costs|4,140|5,130|

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5 Investments

Interest receivable

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||| |---|---| |Unrestricted|Unrestricted| |funds|funds| |2021|2020| |£|&| |13|80|

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COMMUNITY CHAPLAINCY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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6Charitable activities

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|||||||| |---|---|---|---|---|---|---| |2021|2020| |£|£| |Staff costs|87,181|75,184| |Office|3,020|1,599| |Travel|112|1,217| |Publicity|including|website|1,034|464| |Subscriptions|and|conferences attended|780|730| |Events|3,926|270| |Impact|Project|5,414|4,843| |Employee|recruitment|275|-| |Training|courses|2,343|-| |Evaluation|project|1,800|-| |105,885|84,307| |Share of governance|costs|(see|note|7)|2,400|1,371| |108,285|85,678| |Analysis|by fund| |Unrestricted|funds|2,400|1,780| |Restricted funds|105,885|83,898| |108,285|85,678| |7|Support costs|

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|||||||||| |---|---|---|---|---|---|---|---|---| |Supportcosts|Governancecosts|2021|2020,| |£|£|£|£| |Independent|examination fees|-|885|885|840| |Accountancy|-|1,515|1,515|#| |Trustee|travel|to|board|meetings|-|-|-|504| |Board|meeting|costs|-|-|-|27| |-|2,400|2,400|1,371| |Analysed|between| |Charitable|activities|-|2,400|2,400|1,371|

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Governance costs includes payments to the accountants of £885 (2020- £840) for independent examination fees.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Renee ene nee ee ee eee

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COMMUNITY CHAPLAINCY ASSOCIATION

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or reimbursed expenses during the year (2020: 3 of them were reimburseda total of £504 for travelling expenses).

9 Employees

There were three employees during the year working part time The average monthly number of employees during the year was:

2021 2020
Number Number
Engaged on charitable activities 3 3
Employmentcosts 2021 2020
£ £
Wages and salaries 78,992 68,484
Social security costs 3,450 2,292
Other pension costs 4,739 4,408
87,181 75,184

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax 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 extent that these are applied to its charitable objects.

11. Creditors: amounts falling due within one year

2021 2020
£ £
Accruals and deferred income 2,595 840

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COMMUNITY CHAPLAINCY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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12 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds
Balance at
1 January
2020		 Incoming
resources		 Resources’
expended		 Balance at
4 January
2021		 Incoming
resources		 Resources
expended		 Balanceat
31
December
2021
£ £ £ £ £ £ £
Porticus
TheTudorTrust		 20,833
23,333		 25,000
30,000		 (11,406)
(19,481)		 34,427
33,852		 -
32,000		 (34,427)
(17,464)		 -
48,388
Sir Halley Stewart
Trust 1,500 - (1,500) - - - -
The Triangle Trust
1949 Fund		 15,119 25,000 (16,925) 23,194 - (15,491) 7,703
The Barrow
CadburyTrust 8,135 32,000 (27,983) 12,152 16,000 (21,354) 6,798
Lloyds Bank
Foundation		 14,400 - (6,603) 7,797 14,200 (14,806) 7,191
The Blagrave
Trust		 - 5,500 - 5,500 - (2,343) 3,157
83,320 117,500 (83,898) 116,922 62,200 (105,885) 73,237

Porticus: costs associated with the project: Strengthen the community chaplaincy network.

The Tudor Trust: general costs associated with supporting the development of community chaplaincies with priority to National Secretary salary.

The Barrow Cadbury Trust & The Triangle Trust: costs associated with the set-up of Muslim Chaplaincies to support offenders and ex-offenders and contribute to reducing re-offending.

Sir Halley Stewart Trust: costs of work Enabling Desistance from crime - evaluating current approaches and embedding bast practice.

Lloyds Bank Foundation: costs of work to influence change, guided through active dialogue with the funder. The Blagrave Trust: Provide mental health training to prison and community chaplains working with prisoners, or, arelated purpose with permission

13 Analysis of net assets between funds

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Fund balances at 31
December 2021 are
represented by:
Currentassets/(liabilities) 28,232 7T323F 101,469 26,479 116,922 143,401
28,232 73,237 101,469 26,479 116,922 143,401

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