Rogistergd number: 05702090 Charlty number. 1140209 Community Resources for Change (A company limitod by guarantse) Unaudited Trustees, report and financial statements for the year ended 31 March 2025
Communlty Resour¢•s for Changè IA ¢ompany Ilmited by guarantee Contsnts Page Rgfgronco and admlnlstrative details of the Charity, Its Trust8•s and advisars Tru$taes' rèport Ind•pgndant gxamlnerfs report Statom•nt of financial actlviiles 10-11 12 Balancè she6t 13 Statèmènt of cash Ilows 14 Not8s to th• financlal statsments 15-26
Communlty Resources for Change IA ¢ompany limited by guarantso) Refergnc6 and adminlstratlve detslls of thè Charity, its Trustees and advlser5 for tho year ondod 31 March 2025 Trusts8s Sdly Dixon Nilani Kaunda JDhn Singlolon (re8igned 3 February 2025) Rachel Wright Company ragS8tored number 05T0209) Charlty regislered numbor 1140209 Rggl$t•red office Lrfeline Hous¢ 25 Neville Road Dagenhan Essex RM8 3QS Accountants Kreston Reeves LLP Chartered Accountants 9 Donnington Pafk 85 Birdham Road Chichester West Sussex P020 7AJ Banke CAF Bank Ltd 25 Kings Hill Avenue Wesl Malling Kent ME194JQ Indopèndent Examlner Lucy Hammond Bsc FCA DChA Kreslon Reeves LLP Chartered Accountants 9 Donnington Park 85 Birdham Road, Ghichester West Sussex. P020 7AJ Page 1
Community R8$ources for Chango {A company Ilrnltsd by guarantsel Trustee$. report for the year endod 31 Mah 2025 Th8 Trustses pr8sont Iheir annual report together with the financAal statements of the Communty Resources for Change for the period 1 April 2024 to 31 March 2025. Th8 annual report seNes the purposes of both a Trus18es' report and a directors. report under company law. The Truslees c4)nfimi that the annual report and flnancial statements of the charTE8ble company comply wth the current statutory requirements, the requirements oftho charitable companls governing document and the prowsb)ns of tho St8temenl of Recommended Practice {SORPI applicable lo charities preparing th8ir accounts in wirdance wrth the Financid Reporting Standard applicab in the UK and RepuNic of IreLqnd IFRS102} (effective 1 January 20191- sin the Charty qualif$ as Small under sectton 382 of the Compani&s Act 2006. th8 strat8gic report rgquirgd of medium and large companles underthe compan A¢t 20C6 Islrategic Report and Directors, Report} Regulations 2013 has beèn omitted. Objectlves and activi a. Pollcl•s and o¥octlv•s - The advan¢&menl of education and training and the relief of unemptoymenl including Ibut not so as lo fimit tho genemlity ofthe foregoing) assistance lo find employment patticularfy bul not èxclusively amongst asylum seekers and refrjgees in Dagenham and in such othw parts of the United Kingdom or Ihg worfd as th8 Trusto85 from timè lo time rnay think r - The relief of financial hardship and of sickness and the promotion and preseNaliDn of good health by the provision offunds. ooods or services of any kind in such parts of the Vnited Kingdom or the woHd as tho Trustees from lime to time may think fiL - Tha provision of community facilities for recreational and other Iwsure time occupation in the interests of social welfare for pèrsons who have need by reason of thr youth. povetty or Bocial and economic circumstance& with the object of improvlng their conditions ol life'in Dayenham and in such other parts of the United Kingdom or the wodd as the Trustees may from time to time think fft and to fulfil such other purp08e8 which are exclusively charitable according to the law of England and Wales and are connected wsth the charitable wk of Ihg Chariiy. In setting objectives and planning for activthes. the Trustees have gNen due n$erlOn to general guidance published by the Charity Commission relating lo public benefiL iluding th& guid8nce'Public benefit". running charity IPB21'. b. Main activities undgrtaken to further the Charity's purposes for the public benefit In planning the actmties of th8 Chartty. the Trustees have gNen considoralion to the guKlance Dn public benefft issued by the Charity Cr)mmission. in particular to ensure that.. - There ar& Klgntrfiable benefits - Baneffts are to the pulAi¢ OT a sect(on ofthe publtc. - Th8 benefits relate dosety lo the charitsblg (leCtr¥e$. Page 2
Community Resources for Change IA company Ilmitod by guarnnteel Trustses, report Icontinuedl for the year ended 31 March 2025 Achi•v•m8nts and perforniance a. Review of actlvltl89 Activlty Report The work of Community Resources continues to grcw and deveknp with new nnectiOnS with residents and new partnerships wtth local organisations. The reach both wthin the local BkIng & D8genham area and widpr through Peaced Together is signrficant and it is a charity that demonstrates strong a local connedion wrf(h strategic influence, shaping the landscape of the bcal social sector. We are gratefvl to our funders for the ongoing support, Barking & Dagenharn Council. Mercers Charilablo Foundation, NalK)nal Lottery IAward8 cfAII}, Garfigld Weston FoundatpJn and Trusthouse Chantable Foundation. The budget 2024 to 2025 was fore¢ast to have a deficit of £56,000 but due lo signifi(ant additional funds being sourced during the year, we were able to transfer an aditional £8,000 into free reserves at the year end. Wg wll 8Ctively pursue funding as we recognise that most of the currpnt funding ends in the next financial year. We are confident that with the excellent worf( happening across the charty that we wll be able to $Ur8 the necEssary funds. Nglghbourhood Team This year has Seen a change in the struthjre of our C8sUe Point programmè. We Tecognised that our focus had become somewhat fixed on prograrnmed actswlies and labour4ntensTrie lunches rather than on croing a space to encourage connection. To counleracl this. we decided lo move to a caf&stWe approach, with 8impl8r food being offered all day rar than fixed. laL)ur4ntensive lunthtime meals. This means th81 people can drLW in at any time of the day. have Something lo eat and drink and join in with adrvities rf Iheywant to. Our host learn are on hand lo welcome peop, and simpiy changing the seating layout has meant that lunchtime tiVitIeS such as the Wednesday Lunch Club and the Men's Group have a much les8'instrtutionalised' feel. People n¢)w sit in smaller groups and are able to get lo know each other better. Ono woman commented that coming lo the café and connecting with othe[5 has been. 'better than any Iher4)y I8 done.. Continuing activities Tots and Tini&s- this continues to be very busy witr 25+ mothers and children coming each week. Irs a place that offers so much more than activities for mums and t(*dlers. Real friendships are made, and mums are finding il to be a vaSuabk SOU of support, gaining adwce and infomiation from their peers as well as volunteers and staff mombers. Recent conversalK)n topics covered include. how lo parent older children and téenagers, se¢ondary school choices. tc4Jdbr behaviour, boundarses, and other parenting adwce. The additional group which has gr(Avn out of Tols and Tinies is the Mums. welkbeing group which up to 23 Imostty drfFgr8nll mum$ attend with their pre-school children. The emphasis in this group is on improwng the Confidence and general wellbeing of the mums thtough friendship and actwities such a$ Pilates, tslks from professlonals and sharing food together. AmIng Mums- Ihis group ha5 grown from strength to Streng wrth up lo 1 D mums attending regularly to share their experiences of parenting children wrth additional neads. They also enjoy cooking together and arranging trips. Recently one of the women, who is a trained beauknuan. did a really SUSSfUl pampgrin9 day for the rest of the group free of charge. Peaced Togeth¢r- our craft4)ased personal development course Continues lo be very fruitfvl. Five women have just completed the last course and have already signed up lo the newfollow-on courso.. Paaced Together Going Deeper. An unexpected out¢ome of Peaced Together has been the training of past participants to help w((h new P&acod Together courses. Craft groups- we continue to run groups for partiupants with differing interests and needs. We have a sewng group where women aro lèarning to make and repair clothes, a quiet craft group for those wth mentsl hoalth Issues, a group where women are making and sdling embrotdered bags and pidures, and a new knitting group (see beiowl. Pago 3
Communlty Resources for Change {A company Ilmlted by guarantsg) Trusteo$' report {cont5nuedl for the year ended 31 March 2025 Achlevements and performance Icontinuedl chaIr-bas oxerc1- this group has reiVed several small funding pots leg from the borough's NCIL fund and the faith leaders, netWOfk}. enabling it lo continue. There is a real sense of ownership amongst thg 15 or so P8rticipsnts, who have decided to make regular contributions so that when the funding runs out the group can carry on. ChanggslNew activltl05 Creative Engllsh for Health- whilst Creative English is not a actiwty for us, we have recgnlly run Ihg nww, h8atth-focvsed course for the first time. 25 pgoplg from 1fv countries completed this ¢ourse, which covers important health top such as Type 2 diabetes. how to fflainlain a healthy woighl, and avoiding heart disease. The activities are fun and a$$18 and lime and again parlicipants have told us that the course has helped to increase their awaraness and understanding. Knltting group- one of our participants recenlty started Ihks group. It attr¥ts between 8 and 10 participants each week and is growing through word of mouth and our Facebwk and Instagt8m pages. Participants help each other lo learn knitting 8nd crochot. Dlab8t8s work- Community Resour. representing the BD CollectN8 on the ICB'S Long Term Conditions Group ILTCI negotiated £30,000 of funding lo expbre vAth residents: Vvhal would help to better manage diabetes from a community perspective How to improve health literacy. Along with 5 other local partnars, we receNed £5.000 offvnding to work wlh residents th Typ8 2 dietes exploring what changes behavKJUfS. A group of 12 of cyjr particyants shared ideas via Whatsapp andlor meg1 up lo discuss irnpact and try out he8llhy food opthjns. Tthe ffndings from this exploratory work with the partners has been fed into tho Integrated Care Board for Considerati with future commissioning. Tralnlng Slgnal Tralnlng -Swnal is a tCM)I that he$ indmduajs identify assets and issues that they face, and from there implement personalised strategies lo Overcor their specrfic challenges. St8ff member8 and volunteers involved in the Connect programme are currenlty being trained on how lo use Signal. as a way of us boiny 8blo lo have better infomed. more intsntional conversations wih indmduals who are Iwking lo make positive changes in their lives. One40n• support This aspect of our work is incr8asingly thallenging as we see le¢al seTVtces being Stretch and less able to take r8f&rrals. We find ourselves having to make hard decisions about how mh time to spend with iridiwduals who are working through dnTrutties in their lives. Hcrwever. S encouraging to S8e some of our volunteers and parbcipants growing in confidence and slepping up to share their experiences and stsnd alongside othefs. Frt)m experionce we know that, on the whde. individuals are able to overcome challenges rfthey have supportive friends around them and so we are working hard to create a culture of acceptance, encouragement, and an expectallon that things can get better. We believe that our training with the Connect volunlears land other volurtteers) is crucial in increasing our capacity to get alongside people. We are also looking to see how th¢ Signal tool helps us with those intentiond conversakn'ons that are so important in finding roulos through the challenges Ihal people gre f&ing. Looking ahead Community ReStJjr has secured the lease of 2 newty refijrbithd buildings at Andrews Corner, Dagenh. They are hiyhly visible pl&es arKI the rent and running costs will be more cost effective than Castle Point. This Wtll give us around 5 time8 rnore space and an opportuntty to develop a model of conneclionlengagemenl that offers something for the whole c(#nmunty. Gwen the challenges around funding currently, we are exploring new ways to generate iOrne, including through spe renta and eamed income from activitlos. We recogntso I impOrtsn of invo1ng our eurrenl partscipants in thinking about what they ha lo offer but we also expect that the new space encourage more loca] peopb to CLyne 8nd gel involved. It's crucial for us to keep listening and responding to the needs and aspiTations of our kxal communty. not twng lo fix things, bul instead to recognise Page 4
Community Resources for Chang (A company Ilmltgd by guaranleel Trustees, report l¢ontlnued) for the yèar ended 31 March 2025 A¢hlovemgnts and p•rforniance (contlnuedl that people comè with 801utions as well as chabnges. Pea¢ed Toggthor Peaced Together continues to have new interest h(pver this year we have had a biggor number pul their licence on ho than new locations we have trained so our overdl number of k)cations wlh a current licence has gone down to 35 {previousty 371. Howevw. VR are seeing a consistent cor8 of kjcations regurtY delNering coursgs. This year we launched our nwi follow-on course. Peaced Together Going Deeper. This is available to our current locations. This ul$e gxpk)res the Christian principles and themes underpinning P8aced Together. In Dec 24 we train•d 8 of our current locations 4 of whtch are already deliving the wurse this tem with very positive feedback We have a few more hxations booked into to twn for this course at the end of March. Over the last year we have delivered 29 courses to 211 participants Iwe have not yet received an our annual relums, 59 thesg numbers are likety to incre85el. Since Peaced Together slartgd in 2012 we havo deliVed 310 ourses to 2242 partiwants. BD Collective Community Resources fwe-year tenure as the secretarial for the BD collecti came to 8 plannod and on the 31st August 2024. The BD Collective wa8 handed over lo B&D based organisation - BD Giving- to develop into a Community Benefit slet. an organisation in ils own Tight. vth govemance elected by the sector, capable of holding fvnds on behalf of the sector. This decish)n flowed extensive con5ultalbon with BD ColkrtNe members, and BD GNing were elede(I lo steer the sector throLTrgh the next stage of dev8k)pm8nl at an open meeting. Localities B¢een April-July 2024 Communty Resources convened three Workshops on behaW of the BD Collgcliw lo c design phase 2 of the localf(ies work. Well over 100 peop participated, induding the fomi8r IrKalty lead organisalions, residents, BD CDllectNe VCFSE members. NELFf. LBBD and B&D's GP Federation. The majorilywere 1M the VCFSE. The )Inal model wa8 signed off at a workshop conven by BD GNing as the new secretariat for the BD Collective on Seplember 24th 2024, and can be viewed here. The emorging model and leaTning has recewed notable interest in particular from otheT places across tho UK. who are also exploring new ways lo improve health & wellbeing via cross-sector collaboration. and from NE London's IntegrateA Car8 Board IICBI. who used il as a model example of how to develop cross-sector partnership. The resulting neighbourt rrK)del was due to be commissioned by February 2025,. circumstances beyond the control of Community Resources and the BD Cdlecttve have caused significant delay, and this Is still awarted at the time ofwriting in May 2025. Conneet In September 2023 Community ResoUe$ partnered with Care Cty on behaw of the BD Colleciive to laad z piece of work which brought together three strands of funding desKJnod to address the heah impaols ol social isolation on Ih08e who are discharged from hospitd without th& support of family and friends. B&D'8 Place based Partnership and Health and Wellbeing Board Committee in Common agreed to release funds from the Ageing Well Programme, the Better Care Fun¢J and th8 Clinicalty Extremely Vulnelable Fund to the BD Collective to support a programme of work undebpinned by leaming. The programme w88 sel up to discover and test how support, and 'alongsidg' ftiendships can improve people's health and well-bging, prevent people retuming to hospital and create onwronments for pecTJle to flourish and contribut8 lo their comMunY outside a service model. Page 5
Communlty Resour¢8s for Change IA company 11mli by guarantee Trust8as' raport (¢ontinuedl for the yoar endèd 31 March 2025 Achievements and pgrfomianc• {contSnued) The discovery period led to a learning mcyjel around aspects.. Connection Catatysls.. Led by Care City, three k)cal partners were ts)ntracted to become 1-2-1 delivery agents whose focus was devek)ping and Connecting those who were refe1 {or seK4dentified} as isolated Connect Neighbourhoods: Led by Communty Rasour, and utilising the prototyping methcddogy developed during the lo¢alrties work, including participatory granlmaking - five l¢xal groups are exploring how to create spo¢es and streets whh are friendty and where people feel they are accepted, belong and have frionds Connecting the Dots.. by Communrty Resources, and building on previous work'Joining the Dots,, this aspect wor1(ed vth public sector ser lo unblock 181?[ where residents had gol stuck in system processes" the aspiration is to WO[ tC4Jether lo explore how to design better pathways and kam from situations that have gone wrong. Phase 2 of the WO look place from May 2024, and will run to 30th June 2025, for L8aming and defvèry. In November 2024 an indopendent economK ewaluation was commissioned.11 showed that every £1 spent on Connect, resulted in £9 of savings to the sy31em. A fvture referral palhw8y under the ICB'8 'Proactwe Care, pathwaywas agreed in principle. This wtll enable a dat&sharing agreement between Connect. LBBD and Healih systems (this proved elusive in phase 11, not onty enabling Gurale local economic impact on costs lo th8 System. but an evaluation of how the fiow lo services including adult social care are impacted by a communty- led approach like Connoct. In th9 autumn of 2024, ca Cty and Communty Resouros also decided to approach th8 Big Lottery wf(h a £5m tender to both deepen and spread the wotk In B&D, before also teStir in two fvrther places in England. The local lotiery representslive was supportive of the work. As a iesult, LBBD were approached for bridge fvnding in belween July 2025 Whi the Lottery funding bid was processed. During January 2025 following a PreSent3n to the J¢int CorrthissK)ning Group. vethal confimialion was recenied foT £100,000 of bridge ndIng.. this was folthved by fvrtherassurances that the funding had beèn agreed. At the beginning of May 2025, we aro in a drffrcult position with a commissiongr who is skeptical of the value of Connect., the bridge funding, at the lime of wriknng. remains unr6solved. Page 6
Communlty Resources for Change IA company Ilrnltsd by guarantsel Trustees. report Icontinued} fov the year ended 31 March 2025 Flnanclal rgvlew Golng concern When Trustèes reviewed Ihe )Inan¢ial position al the meeting in April 25, they conclud8d ft was n8cessary to commence a redundancy process that was conduded in Juty 2025. We CUn11Y have 3 appli(slions in procgss for the ongoing work of the Ngighbourhood te work and w& are pursuing other avenue8 of funding for the shortf811 in overheads and other costs. We are ensuring all eypenditure is rnontiored carefully for all departments. Costs are being cut where Possible. On this basis the Trustees are confident that the chanty is still a going concem. Further details regarding the adoption of the going concern basis can be found in the a¢untIng pdKÉes. b. Rosepios policy Community ReSoUS for Change reserves poliw sets th&1gvel of reserves to be hehj as.. - Two months full running cost5 - A further two rnonths of salary costs This equates to a minimum free reserves level of approximatety £80,000. At present the Charty holds sufficient reserves lo èxceed this targèt Thi8 level of reserves is designed to provide an orderly reduction in charity acamty should incom8 de¢line for any reason c. Results for the year GLW Management Serwces Ltd have continued to prowde our finanaal management, supwrted by our bookkeeper here. This i% w01ng well and the Trustees are satisfied that we now have robust monthly management ac¢ounls. Al the year ¢niJ, the Charitys resèrves include a balan of £18,01512C124-. £4.819} of restricted funds which comprise unexpended balances of grants and donations h&kl for specific purposes. Whilst the Charity has a deficit of £18:525 in tho financial year 2024 10 2025,12024.. £139,231}, there were free reseNes ot £177,675 carried forward from the prM)r year leaving balan of free reserves of £145.954 0131 March 2025. This enables Community Resources to continue to fvn¢tM)n as a going concem. Structure. uovernancg and managernenl Constltution The Charity is a company limrted by guarantee, as wdl as registered charity and as such is a non-profit rnaking organisation. It was incorporated on February 2006 and tts goveming document is the Memorandum and Articles of Association. Page 7
Communlty Resources for Change (A company Ilrnlted by guarnntg91 Trustoes. report {continued) for the year ended 31 March 202S Structurgl gov9rnan¢e and managemènt Icontinuedl b. Methods of appolntment or elBCtion of TNstees The management of the Charity is the reswnsibility of the Trustees who are elected and COaOPted under the terms ofthe Memorandum of Association. ¢. Rl$k management The Trustees have assessed the major risks to which the Ch81ity is exposed and are satisfigd that sy¥tsm$ and procedures are in place lo mitigate eyposure to the major risks. The first of the Iwo main risks aff&ting the Charity is limited stsff capacity pacting the delivery of Work. Management reguLgHy Teview and adjust the s18ff responsibilities. Avril Mclntyre meets with Project LeJ¥ to ensure they are managing their own worklwj and that their team is worknng well. The other main risk the Charity faces is the abilty to obtain addiliunal Secured funding, post the Reaching Communities grant. An application has been submitted and management expect to hear the outcome of thi5 by late August. Management are also idenltyng other possible funders to appty as wdl. Plans for futurg p•riods There are significant ohallenges across thè Voluntsry & Community Sector in regard to availabte fijnding and the small leom are working hard to identify funds, build patherships and grow ¢wr neOrk. Wo are expocling to secure partnershlp funding around the Connect program and possibly ftjrther fvndl from the Diabetes oxploratorywork. The Neighbourhood Ne1Vrk commlssioning is antTr¢ipaled this financial year and Comrnunity Resource8 is well positioned to qDpty forthis. The move to the building5, will increase our opportunity for more sustainabk eamed income arKI we are accwssing support for this new business model. W8 have a def¢cit budget £79,325 prq'e¢ted for the coming year and Trustees are taking active steps lo ensure the charity is both mamis1g income and addressing expenditum. It is likely thal we wll go through a redundancy process for staff not funded. This swll have an impact on capacity and so Trusleos ar8 working hard lo ensure both sustain8bilty and effectiveness over the MIng year. Statemgnt of Trustees. rèspon$lbilitlos The Trusloe8 (who are also the ditorS of the Charity for the pUSe$ of company law) are respon8ible for preparing thè Trustees. report and the financial slalemenls in accordance wlth appli¢able law and Untted Kingdom Accounting Standards {Unrted Kirodom GenerdltyAccepted AcUting Pwlice}. Company law requires the Trustees to prepare finanaal statements for each financial year. Under MpanY law, the Tru81ees must not approve the financial sLemenls unless they are satIsfd that they give a true and fair view of the stale of affairs of the Charity and of its income and application of resources, including ils income and expenditure, for that period. In preparing these fintinc4 statements, the Trustees are required to.. $elecl suitable accInting policEs and then appfy them consislenttr. observe tho methods and principks of th& Chartb'es SORP IFRS 1021., make judgements and account1r estimates that are reasonable and prudent., slal& whether applicable UK Accounting Standards IFRS 1021 have been lollcmed, subject lo any material departuros dischjsed and explained in the financi ststements.. prepare the financial statements on the going COnM basis unless it is inappropriate to presume that the Charitywill Continue in business. Page 8
Communlty Retsources for ChaDgg IA company limited by guarantsg) Trustees. report Icontlnuedl for the year 8nded 31 March 2025 Statgmonl of Trustees. responslbllltles {contlnuedl Th6 Trustees are responsible for k8sping a4uale accounting records that are sufficient to show and explain the Charitls transactKJns and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Clxnpanies Act 2006. They are also rgsponsibl8 for safeguarding the assets ofthe Charity and hence fortsking reasonable steps for prevention and detection of fraud and other irregulariti8S. Approved by ordgr of the member8 of the board of Twstees and signed on their behalf by.. Sally Dlxon Trustee Date.. (E loq11 Page 9
Community Resources for Change IA company Ilmlted by guarantee) Indopendent examIne$ report for the year ended 31 March 2025 Independent oxamlnerfs roport to the Trust8 of Communlty Resour¢os for Change I'the Charty,) I report lo the ChartyTrustees on my examination ofthe TruntS ofthe Charity for the year ended 31 Mah 2025. Responslb1lltl and basis of report As the Trustees of the Charity (and its Directo forthe purposes of company law} you are responsible for the preparatts)n of the accounts in accordan wrth the requirements ofthe Companiès Ad 20C Ilh8 20C6 Adl. Hawn9 8ati8fied myself that the accounts of the Charity are not required to be audited under Part 16 of thè 2006 Act and are eligible for independent examination. I report in respect of my examination of the Charittys acwunts carried out under section 145 of the Charities Act 2011 Ilhe 2011 Act'l. In caryng out my examinatson I have ftJll¢)wed the Directions gNen by the Charity Commission under section 14515}Ib} of the 2011 Act. Indgpfrndt examinerfs statamwt Since the Charivs gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I cijnfirm that l am qualified lo undertake the exarnination becauso l am a member ofthe Institute of Charteied Accountants in England and Wales. whi¢h is ong of the listed bodie8. I have completed my examination. I confirm that no matters havg come to my attontKJn in connection wlh the examinatn giwng me cause to believe" accounting r2cords were nol kept in respert of the Chaity as r4uired by vtion 386 of the 2006 Act,. or the account$ do not a¢¢ord Ythh those records., or the accounts do n¢t comptywrfch the accounting requlrements r)f section 3% ofthe 2006 Act other than any requirement that the accounts gNe a Inje and fairf view which is not a matter considered os part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for acwunting and reporting by charf(ies lapplic8ble to charlttes preparing Ih8ir accounts in accordan with the Financial Reporting Standard applieabfe in UK and Republic of Ireland {FRS 10211. I have no ctsncerns and have Cne across no other matters in connection with the eXinaln lo which attention should drawn in this rewt in orderto enab a proper understanding of the accounts to be reached. Page 10
comrnunlty Resources for Change (A company limited by guarants•) Independent examinèr's r8PQrt Icontinugd) for the year ended 31 Paar¢h 2025 This report is made solety to the Charity's Trustees. as a body, in a¢cordance wilh Part 4 of the Charities IA¢¢ounls and Reports) Reguktions 2008. Mywork has bèen undertaken 80 that I mighl stale lo the Charity'8 Trustees those matters l am required to state to them in an independent examiner'8 report and for no other purpose. To the fullest extonl pem)itted by L8w, I do nDt accept or assu responsibility to anyone other than the Charity and the Charitls Trustees as a b(xty. for mywork or for this reporL Signed: LtQ.llLA I_LI Lucy Hammond Da.. 3 September 2025 Bsc FCA DC Krnston Ro8v8$ LLP Chartered Accountants 9 Donnington Park 85 Birdham Road Chichester West Sussex P020 7AJ Page11
Community R9$0ur¢es for Chango {A company Ilmlted by guarantee) statement of flnancial acttvities (incorporatlng In¢ome and exppndlture account) for thè year ended 31 March 2025 Unrestrthd Restrictod funds funds 2025 2025 Total funds 2025 Total fvndB 2024 Note Income from: Donations and legacies Charitable actwities Investments 63.684 928 140,666 6,098 204339 71,026 6,740 274.724 391,670 7.857 5,740 Total Income 134.252 146,753 281.005 674,251 Exp•ndilure on: Charitabl8 8Qtivttie8 1973 133.557 299,53Q 813,482 Total oxpendrture 165,973 133.557 299,53 813.482 Net mov8m&nt in funds 131.721) 13.196 118,525) (139.2311 Rec¢n¢lllation of funds: Total funds brought forwartl Net movement in funds 1T7.675 131.7211 4819 13,196 181494 118,526 321,725 1139,231) Total funds Carrled forwar 145.954 18,015 163,989 182,494 The Stalgmgnt of finanual actmts'es indudes all gains and losses recognised in the year. The notes on page5 15 to 26 form part of these fingn¢1 statements. Pago 12
Communfty Re8our¢es for Change IA ¢ompany limited by guarant891 R&glstsr8d numbgr: 057020 Bal•nc• shoot a$ at 31 March 2025 2025 2024 current a8sets Debtors Cash at bank and in hand 11 21.435 218A14 29,740 314.849 344,589 Credilor8'. amounts falling due within one 12 (75.880) 1162,095) Not current ass•ts 163.969 182,494 Total net a$S9ts 163.969 182,494 Charity fund$ Restricted fiJnd8 Unrestricted furMIs 13 13 18.015 145.954 4,819 177,675 Total funds 163,969 182,494 The Charity was entitled lo exemption from audit undor sgdion 477 of the Companies Act 2006. The members have not required the o)mpary to obtain an audit for the year in questiDn in accordancg Wfth section 476 of Cornpanies Act 2006. The Trustees acknOedge their responst*ililies for complng with th8 requirements of the Actwith re¥pert to accounting records and preparation offinancial statements. Tho financial statements have been prepared in CordanCe with the provisions applicable lo entities subject to the sm811 companies regime. The financial statements were approved arwj authorwl for issue by the Trustees and signed on their behalf by.. Salty Dlxon Tru81ee Date. oa IOA I£0 Thè notes on pages 15 to 26 form part of these financial statements. Page 13
Communty R630urces for Change IA company limltsd by guarantèe) Statement of cash flows for tho year ended 31 March 2025 2026 2024 Note Cash flov from operating acthltl8s Nel cash used in operating adivitios 15 11011761 185,9511 Cash flows from Invosttng actlvftl85 Divid8nds, interests and rents from inveslm 5,740 7,857 Not cash provld8d by invfjstlng actlvitleB 5.740 7,867 Change in cash and ush gquiyalents In the year Cash and cash @quivalents atthe beginning of the year 17 {96A35) 314,849 178,094} 392,943 16 Cash and cash equivalents at th& ènd of th8 yoar 16 218A14 314,849 Th8 noles on pages 15 to 26 foryn part ofthese financial statements Page 14
Community R8sourc8s for Change {A company Ilrnitad by guarantsèl Notes to tho financial statements for thfr year ènded 31 March 2025 Genèral inf0mtIon Communty Resources for Change is a Charitabte Company limited by guarantee incorporated in England and We8. The registered Offi is Lifeline House. 25 Nevil Road, Dag8nham, Essox, RM8 3QS. The Charity's prinrApal objectivès as set out in the Trustees Report on page 2. Ac¢ountlng pollcl•s 2.1 Basls of preparat10 of financial statem&nts The financial statements have been prepared in ardance with the Charitie3 SORP IFRS 1021- Accounting and Reporting by CharTtses.' Statement of Recommended Practice applicable to charilies preparing their accounls in accoan with the Financial ReportÈng Standard applic8bl8 in the UK and Republic of IrdaThJ IFRS 102} (effective 1 January 2019}, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS q02) and the Companie5 Act 200S. Community Resources for Change meets the definition of a public benefft entity under FRS 102. Assets and liabilities are inÈtialty recogni8ed at historÉcal cost or transion value unless otherwise stated in the r818van aco)unting Fwjlw. 2.2 Company ststus The Charrty is a company limited by guarantee. The m8mbors of the Charty are thè Truste88 named on page 1. In the gvent of the Charity being wound up. the liabibty in respect of the guarante8 is lirnitgd to £1 per member of the Charty. 2.3 Golng ¢on¢èrn The Trustees assess whetherthe use of going coreM is appropriate i.e. whether there are any material un¢&rtainlies related to events or Conditions that may cast signifbcant doubl on the 8bilrty of th8 Charity to contir)ue as a going ¢oncem. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation fot issue of the financial slalemenls and have concluded that the CharÈiy has ad8quale resources to continue in oporational existence fDr the foreseeable fulure and there are no malerial uncertainties &knut tho Charitys abilty to continue as a going concem, thu8 they continue lo adopt the wng concem basis of accounting in preparing th8 financial statements. 2.4 Income Ail InMe is recognised once the Charity has entiU8menl to the Incc¥ne, it is probab16 that the income will be received and the *nount of incixne receNable can b8 measured reliab. Grants are included in th& statement of fin8ncio1 actNrti6s on a receivable basis. The balance of income received for specffic purposes but not expended during the perrod is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and induded in creditors as deferred incom& Where entitlamuint occur8 before incorne is received, the InMe is accrued. Incom8 lax recoverab in relation lo don81iDns rec8ived under GiliAid or deeds of covenant is recognised al the lime of the donation. Income lax recoverab in relatton lo investment income ts recognisod at the time the inveslmont income is receivable. Page 15
Community Re$ources for Change {A Company Ilmlted by guarantee) Notes to the flnancial statements r th• year ended 31 March 2025 Accountlng pollclgs l¢ontinued} 2A Expendltsre Eypenditura is rwnised once there is a lega OT consbwcthve obligation to transfer economi¢ bonafrt lo a third party, it is probable that a transf8r of econom beneffts will be required in settlemonl and the amoynt of the obligation can be measured reliabty. Expendthre on chaiitable activitiès incurred on directly undertaking the acttI6$ which fvrthèr thg Charitys obiectives, as well as any associated support costs. All expenditure is Inclus of irrecovera)le VAT. 2.6 Govèrnmpnt grants Government gr8nts are credrt8d to thg statement of finala1 actiwties as the related eXpendu is incurred. 2.7 Intgr8st receivable Interest on funds held on deposil is included when recelvable and the amount ¢an be m90sured reliably by the Charty, this is normally upon notification of the interest paid or payable by the institution wlh wh(¥n the furbds are depos((ed. 2.8 Taxatlon Th8 Charity is considered to P8SS the tests set out in Pardgrdph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definf(K)n of a charitable company for UK corporation tax purposes. Accordingly. the Charrty is potenb'alty exempt from taxation in respect of income or capitsl gains receNed wtthin categortes covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or g8in$ arè applied exclusiv8ty to charitsb purposes. 2.9 Debtors Trade and other d8blor8 are recognised at the settnI amount after any trdde discount offered. Prepayments are valued at the amount prepaKI net of any trade di8counls dug. 2.10 Cash at bank and in hand Cash at bank and in hand includes cash and short4erm highty liquid investments with 8 8hort maturity of three months or less from th& date ol acquisition or opening of the deposit or similar account. 111 LlabilNSes and provlskjns Liabilrties are recognised whgn there is an obligation at the bance sheet date as a resuR of a past evonl, l( is prDbable that a transfer of ecor¥1¢ benefit wiu be r8quir&J in settlement, and the amount of the settlement can be estimated reliably. Liabillcies are recognised at the anount that the Charity antKipates it VAII pay to settle the debt or the amount it has received as thanc&J paentS for the goods or servic8S It must provide. Prowsions ate measured at Ihe b8st estimate of the amunts r8quired lo settle the obligation. Where the effect of the time value of money is materi8J, the prowsion 15 based on the present value ofth08e amounts. disc¢wnted at the pr&tax discount rate that reflecls the risks specific to Ihg liability. The unwnding of fhe discount is recognised in the statement of financial activities as a finance cost. Page 16
Community Rosources for Changè IA company Ilmltsd by guarantee) Nots$ to the financlal statements for the year ended 31 March 2025 Accountlng pollclgs (continued) 2.12 Flnanclal instrumonts The Charty only has financial assets and finanual liabilit of a kind that qualrfy as basic financial instruments. Basic financial inslrutnents are initity rwnk%od al transaction value and subsequent measured at their SettMent vdue. 2.13 Pensions The Charity operal8s a defined contribulion pension s¢hemg and the pensbon charge reprèsents the ounts payable by the Chartyto the fund in respe(a of the year. 2.14 Fund accounting General funds are unrestricted funds which are available for use at the dI$[0D of the Trustees in furtherance of the general s*je¢tives of the Chartiy and lch hav6 not been designated for other purpNxes. Designated funds cc¥npTise unrestricted fijnds that have been set a5kle by th9 Trustees for particula¥ purposes. The aim and use of eath deSIgnatj fiJnd is set out in the notes lo the financial statements. Restrided fvnds are funds which are to be used in accordance with specffic restrictions imposed by donors or whh have been raised by the Charity for partFcular purposes. The costs of raising and a¢Jministgring such funds are charged against the specific fvnd. The aim and use of exh fftstrict fund is sel out in the notes to the financial statements. Investment income, gain8 and losses ar& alknted to the appropriate fund. CrEtlcal accountlng ostlmates and arnas of judgement Estimates and juégemenls are conlinualty evauated and are based on histori¢al experien¢e and other factors, induding expectations of futu events that are believed to be reasonab18 under the ir¢umstance8. The Charty makes estimates and assumptions concerning the fvture. The resuf(ing accounting estimates and assumpb.ons VAI, by definitK)n, seldorn gqual the reEaled actual resutts. The Charty does not currentty have any signfficant accounting 85b'mates or areas ofjudgemenl. Income from donations and legaclès UnT•Stricted ReStri9d funds ftjnds 2025 2025 Totsl funds 2025 Total fund8 2024 Donation8 Grants 4,738 269.986 63,584 140,655 204,239 63,584 140,655 204,239 274,724 Tot812024 22.985 251,739 274,724 Page 17
Communlty Resources for Chango {A company Ilmlted by gu•rnntoe) Notes to the financlal statements for the year ended 31 March 2025 Income from charltablè activhles unrtrIcted Restricted nds funds 2025 2025 Total funds 2026 Total funds 2024 Charitsble adiwties 64,928 6.098 71.026 391,670 Total 2024 391.670 391,670 Inveslmènt income UnrtrfCt0d funds 2025 Total funds 2025 Total fund8 2024 Investment income 5,740 5.740 7,857 T¢)tal 2024 7,857 7,857 Analysis of oxpoTrditure on charttable adivltlos summary by fund typg UnrestrÉtted Restrfcted funds fund$ 2025 2025 Total 2025 Total 2024 Charitable activthe8 165.973 133.557 299,530 813,482 TrAal 2024 540,507 272,975 813.482 Page 18
Communlty Resourc05 for Change IA company limited by guarantee) Notes to the financial statsmonts for the year onded 31 March 2025 Anatysls of expendituro by activities Dlrect costs 2025 Support costs 2026 Total fvnds 2026 Total funds 2024 Charitable activities 292.7CKI 6,830 299.530 813,482 Total 2024 807,359 6,123 813.482 Analysis of dlrect costs Total funds 2025 Total funds 2024 Activiti9$ 2025 Staff costs Prop8rty cost8 Busine88 development Communication, marketing and administration Project delivery ¢osts 138,764 23.325 2,168 60,678 67,765 138,764 23,325 2,168 60.678 67,786 143.672 20,297 24,923 69,162 549,305 292,700 292,700 807,359 Total 2024 807,359 807,359 Analy51s of sUPPOrt Costs Total funds 2025 Total funds 2024 Adlvrties 2025 Independent examination fèe$ Professional fees 2.412 4,418 1412 4.418 1,980 4.143 6.830 8.830 6,123 Total 2024 8,123 6,123 Pago 19
CommunFty R8sOU&S for Change {A company Ilmited by guarantèfr Not to tha financial statements for the year ended 31 March 2025 Staff costs 2025 2024 Wag9s and salaries Social securty costs Pen8ion costs 133.373 4,006 1,386 142,036 1,636 138,764 143,672 The average number of persons employed by the Charity during the year was as folk)ws: 2025 No. 2024 No. Employees 11 Thg average headcount expressed as fu114ime equNalents was: 2026 No. 2024 Empbyees No 8mth r&eNed rernUneratn amunting to rfK>re than £60.000 in either year. The total r&Mun0t1On and benefits roceNed by the Chartws key rnanagenI personnel, including employorfs national insurance ibUtiOns. amounted to £46,63712024: £47,480). 10. Trustees. rèmuneratlon and exponsgs During the year, one Trustee. Sally Dixon. receNed remuneration and benefrts in her role a5 a project co- ordinator, as folk)ws'. 2025 2024 Sally Dixon Remuneration Pension contributions paKI 14,392 224 14.407 214 During the year erKled 31 March 2025. expenses totalling £NIL were reirrd)ur8ed or paid dire to Trustee12024- £1,323 to 1 Trusteel. Page 20
Communlty Resources for Change IA company limhed by guarantse) Notes to the flnanclal statements for the year ended 31 Pliah 2025 l l. Debtors 2025 2024 Due wlthln one year Trade debtor3 Prèpayments 18.920 2.515 27,093 2,647 21A35 29,74D 12. Credlt¢rs: Amounts falling due wlthln one year 2025 2024 Trade credito Other taxation and social srity Other creditors Accruals and deferred income 1,184 6,538 583 67,5T5 1,728 2,417 628 157,322 75,880 162,095 2025 2024 Deferred inwme 811 Aprtl 2024 Resources deferred during the year Amounts released frcm previous peritsJ5 110,852 53,864 (126,684) 36,826 74.026 38.032 110,852 All deferred income relates to giant incom& in the current or ptioiyear. Page 21
Communlty Rosources for Changè IA Company Ilmitsd by guaranteaTr NotOS to tho financial statements for the year ended 31 March 2025 13. 3tatsmont of funds statsmènt of funds- current year Balance at 31 Mareh 2025 Balance at 1 Aprll 2024 Transfèrs inlout Income ExpènditUTe Unrgstrlcted funds Designated funds B&D Social InfrastnJdure Peaced Together Prototypes CR NCIL Neighbourhryjd Team 17,857 41.636 7,674 1,1)00 10.000 {48,771) {15,361 (2.772 12.2261 {10,7221 1h82 3373 7,774 17,611 17.611 29.107 60,310 {69.1301 ,371 28.658 General fund8 General Funds 148.S68 n.942 196.8431 18,3711 117,296 Total UnrostrI$d funds In.675 134,252 {165.9731 145,964 Restrfcted funds Neighbourhood Team CR Peac8d Together Lancastgr Grant Heatth Funds 4,819 128.448 {120.319} 12,948 1350 17.055 11,2501 111,9881 6.067 4,819 146,753 1133.557) 18,015 Total of fund5 182A94 281.005 l299.$301 163,969 P4e 22
Communlty Resou0$ for Change (A company limltgd by guarante8) Notes to thg flnanclal statements for th• y•ar gnded 31 March 2025 13. Statement of funds l¢onllnued) Statement of funds - prlor year Balance al 31 March 2024 Bakn¢e at 1 April 2023 Transfers inlout Income Expenditure Unrestricted funds Designated funds B&D Social InfrastNCture Pèaced Together Health Inequalities Fund C08t of Living Fund Prototypes CR 18,823 5.7C 63.092 76,740 99,944 8,051 {100,9101 (5,2461 152,854) {308.109) (756) 17.857 6,205 {2,300} 12381 124,3811 255,750 5,801 5,045 154.355 369.546 1467,8751 {26,919} 29,107 General funds General Fund8- all funds 141,230 52. (72,6321 27,004 148,568 Total Unrestricted funds 29S.585 422,512 (540,50n 85 177.675 Restrlcted funds Neighbourhood Team CR Lankelly Chase BD Cdlective Lank8lly Di8NPtive Explorers Peaced Together Lancaster Grant Health Funds 17,237 6,490 2,413 105,223 (117,641) 16,490) 12,413} 4,819 15.000 131.516 {15,000} {131,4311 (85) 26.140 251,739 1272,975) {85} 4,819 Total of funds 321,725 674,251 (813,482) 182,494 Page 23
Communlty Resources for Change IA company Ilmited by guarnntsg) Not¢$ to the financial statomonts for the year ended 31 Mar¢h 2025 UnrestrictedlDe$tgnated Funds". De8ignaled B&D sla1 Infrastrucre- This grant runs from Juty- June each year and $0 th8 budg8t for this project runs across the financid year Juty 23- June 24 and was fully expendad Dgsignated Peaced Together- is funding to be used specifKalty for the Peaced Togèthèr project for both salary and other project costs. Dasignated Health InequeS Fund & DÈsignated Cost of Lmng Fund - These contracts were budgetsd across the year Oct 22- Sept 23. We have expended the full amounl within the prior period ènding 31 March 2024. Designated Prototypas CR- We have secured some funding lo do work which enable8 iesidenls to have their own Kleas to work wrthin and for the ccrfnmunty. rf succosslul the learning from these are then cascaded out. each group sets their own mini budget and works within it, for epIe Wh6ols in Motion. a chair based exwcise group was set up from this fvnding when a disabled resident wanted to find a way to exercise from hor wheelchair. Designated Neighbouthd Community InfrastnKlure Levy {NCILI- £10.000 grant awarded to Communtty Resources for weekty chair exercise classes from London Borough of Bad(ing & Daganham Nelghbourhood Community Infrastructure Levyfund. ReStrf¢t Funds". Health Funds is continuing as a small contract through the connect programme that works wth other organl5alnS on hedth outcomes in the borough. this should be fuu expended by the end of th& financial NeIghbourhoc Team CR- This is a combination of 3 9[aS (Mercers, Tudor and Trusthousel that run across financial years. These restricted funds were budgeted to be spent in full by the end of the year 2> 24 however small extensions wer8 granted during this year for u8 to be able to continuo, theso will we expended by September 25. Peaced Together Lancaster- Final year of a 3 year gtsnt for £15,1)00 for the work of Peac8d Togother from Lancaster Foundation. 14. Analys of net assets between funds Analysi$ of net assets betwn funds- current yoar Unrestslcted Restrlcted funds funds 2025 2025 Total funds 2025 Current assets Creditors due thin one year 183,802 {37,848) 56,047 (38,032} 239049 17S,8801 Total 145,954 18,015 163,969 Pap 24
Communlty Rw30ur¢g8 for Change (A company limlted by guarantee) Not•s to thè financlal statements for tho year &nded 31 March 2025 14. Analysis of not a6sets belwèon funds {¢ontlnuedl Analysls of net assots bgtwn funds- prior year Unrestiicted fund3 2024 Restricted Jnds 2024 Total funds 2024 Current assets CrediloTS due Vthirt one 228,918 115,671 344,589 (51,2431 (110,8521 (162,095) Totsl 177,675 4,819 182,494 1& R9111atl0n of net movemgnt In lunds to net cash Ib)w from operating actlvttlgs 2025 2024 @xpendilure for the year {as per Slatwnent of Financid Aclivitiesl 118.52SI 1139,2311 Ad5uslmerrts for: Dwidends, interests and rents from tnvestsnents Ilncreasel in debto Increaselldecreasel in credito 15.7401 8,30S {86,215) 17,857} 127,073} 88,210 Not ¢a$h used In operating activities 1102.17S1 185,9511 16. AnatysSs of cash and cash oquivalents 2025 2024 Cash in hand 218.414 314,849 Total cash and equivalents 218814 314,849 Page 25
Community Resou0$ for Change (A wmpany Ilmltsd by guarnntsel Notes to the flnan¢lal statements for the year ended 31 March 2025 17. Anatysis of changgs In net debt At 1 Aprfl 2024 Cash flows At 31 March 2025 Cash at bank and in hand 314W9 196A35) 218.414 314,849 196,435) 218,414 18. Ps1On commltments The Charity operates a defined contributions pensM)n scheme. The assets of the scheme are held separdlety from those of the Charity in an independently adrninister fund. Tho pension cost charg represents contributions payable by the Charty to the fund and amounted to £1,385 12024.. £1,636). Contributions lotsling £Nil were payabl8 to the Charity at the Balance sheet date and are includèd in debtors12024'. £Nill. 19. R8lated party transactions One of the Trustees., John Singleton, served as a Trustee of Lifdine Communty Projects {LCP} and dire¢lor of Lrfelin8 Enterises ILE) and Valence Group Ltd during th& financHI year. on 3 February 2025 John Singleton resigned as a Trustee of Community Resou5 for Change. The Charty, LCP, has provtded back office administrative and financial support to Community Resour¢es for Change during the financi81 year. A monthty recharge invoice is Prssed lo reflect such transacb"ons. During the year the Charity had the following tranwtM)ns with of Lrfeline Community Projects ILCPI.. Paid expendrture lo LCP lotalling £4:541 12024- £12.119). - Expenses were recharged from LCP totalling £7,92012024'. £1,250) - At the balanc8 sheet date CRC owed LCP £Nil12024.. £807} During the year the Charity had the foNthng transactions with VenCe Group Ltd (VGL}: - Paid expenditurg to VGL lotalling t4,49112024. £4.277). - At the 8alance Sheet date there were no balances outstanding between CRC and VGL12024.. £Nill. During the year. the Charity had the ftAlowng transactions Care City Innovation C.l.C. ICCII.. pa expenditure to CCI lotalling £Nil12024. £100,000). Expenses were recharged fn)m CCI totalling £Nil12024'. £14.1961. - At the balan¢e sheet date CCI owed CRC £Nil (2024: £14,196). There Y•Ere no other relat partytransa¢tiOll8 in the or prior year. Page 26