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2026-03-31-accounts

Registered number: 05702090 Charity number: 1140209

Community Resources for Change

(A company limited by guarantee)

Unaudited

Trustees' report and financial statements for the year ended 31 March 2026

Community Resources for Change (A company limited by guarantee)

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 24

Community Resources for Change

(A company limited by guarantee)

Reference and administrative details of the Charity, its Trustees and advisers for the year ended 31 March 2026

Trustees

Sally Dixon Nzilani Kaunda Rachel Wright

Company registered number

05702090

Charity registered number

1140209

Registered office

Lifeline Centre 352-364 Valence Avenue Dagenham Essex RM8 3QU

Accountants

Kreston Reeves LLP 9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ

Bankers

CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ

Independent Examiner

Lucy Hammond BSc FCA DChA Kreston Reeves LLP 9 Donnington Park 85 Birdham Road, Chichester West Sussex, PO20 7AJ

Page 1

Community Resources for Change

(A company limited by guarantee)

Trustees' report for the year ended 31 March 2026

The Trustees present their annual report together with the financial statements of the Community Resources for Change for the period 1 April 2025 to 31 March 2026. The annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Main activities undertaken to further the Charity's purposes for the public benefit

In planning the activities of the Charity, the Trustees have given consideration to the guidance on public benefit issued by the Charity Commission, in particular to ensure that:

.

Page 2

Community Resources for Change (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2026

Achievements and performance

a. Review of activities

Introduction

2025–2026 has been a year of significant change, challenge and opportunity for Community Resources. As a charity committed to strengthening communities, reducing isolation and supporting residents to shape the places where they live, we have navigated major organisational transitions while continuing to deliver meaningful impact across Barking and Dagenham.

The year saw substantial restructuring, a reduction in staffing, the closure of our long-standing Castle Point base, and the successful move into LifeLine Centre at Andrews Corner. Despite these challenges, our volunteers, staff, trustees and partners demonstrated remarkable resilience and commitment.

A Year of Transition

There have been two significant developments over the last year; the redundancy process which reduced our Neighbourhood team from 2.8 FTE staff to 0.7 FTE and the upcoming move from Castle Point to the LifeLine Centre.

These transitions required extensive planning, communication and adaptation. While some residents expressed understandable anxiety about the move, most activities have continued successfully with the support of our incredible team of volunteers. The LifeLine Centre will provide a larger and more flexible space from which to develop a sustainable long-term community offer.

The move will enable us to begin developing a mixed-income model through room hire, café provision and partnerships with other organisations.

Supporting Families and Communities

Despite significant staffing changes, our neighbourhood activities continued to flourish.

Across the year we maintained regular programmes including:

By the end of the year, weekly activities were engaging approximately 150 residents, with family-focused activities regularly involving around 60 families. Following the move to Andrews Corner, attendance at Tots & Tinies grew significantly within the first few weeks, reaching around 30 families each week. We anticipate that growth to continue.

Additional holiday activities enabled families, including those supporting children with special educational needs, to connect, access support and enjoy shared experiences together.

Peaced Together

The Peaced Together programme continued to provide opportunities for personal growth, emotional wellbeing and community connection.

Page 3

Community Resources for Change

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2026

Achievements and performance (continued)

During the year:

The wider Peaced Together programme ended in September due to lack of funding. A celebration event recognised the significant impact Peaced Together has had over the years. Whilst central support has paused, trained facilitators continue to deliver the programme independently, ensuring its legacy continues within communities.

Building Community Power: The Neighbourhood Network

A new development this year has been the launch of the Neighbourhood Network in partnership with Harmony Community Projects and Elevate Together.

The Network brings residents together to identify local priorities and develop community-led solutions.

Highlights included:

The Network is helping residents develop confidence, leadership skills and practical experience of community action.

Health Focused Programmes

Neighbourhood Health Lead on behalf of the BD Collective

Over the last quarter, Community Resources has continued to lead the BD Collective’s contribution to Barking & Dagenham’s participation in the National Neighbourhood Health Implementation Programme (NNHIP), a flagship national initiative focused on prevention, tackling health inequalities and shifting health and care closer to communities. The borough’s selection as one of only 43 national implementation sites was cited by the national coach as due to the strength of existing community-led work, in particular Community Resources’ locality-based programmes and the Connect innovation partnership. Through its Neighbourhood Health Lead role, Community Resources has helped shape the development of the borough’s Integrated Neighbourhood Teams (INTs) by designing and facilitating ethnographic, co-design and consent-based workshops that bring together residents, GPs, NHS colleagues, council officers and VCFSE organisations to explore how the wider system can evolve to address challenges such as hypertension, obesity and Type 2 diabetes. Practical six week sprint tests are underway, with significant progress made in building trust across sectors, establishing a shared language around neighbourhood health and encouraging partners to start with residents’ lived experiences rather than organisational structures. As two GPs put it: ‘I realise the people sitting in my surgery aren’t so different to me. I want to remember this as we design together’.

Building on the successful Connect partnership model, connectors will form part of a cross-sector innovation partnership team, acting as relationship builders, facilitators and catalysts for collaboration between residents, VCFSE organisations and public sector partners. The work has also attracted national attention, with Community Resources invited to share its approach with national programme leaders as an example of community-led neighbourhood health development.

Page 4

Community Resources for Change (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2026

Achievements and performance (continued)

Co-designing solutions to manage and prevent type 2 diabetes

The above work has been heavily informed by the insights generated through a resident-led Type 2 Diabetes codesign programme, funded through a small grant from the Faith Leaders Network, which brought together residents, clinicians and community organisations to understand the real-life experience of living with the condition. The work highlighted the importance of designing with people rather than for them, recognising the impact of poverty, culture, family circumstances, health literacy, confidence and emotional wellbeing on people's ability to manage their health. Participants consistently identified the need for practical, human-centred support, encouragement and kindness as core ingredients of effective interventions. Local GPs and the integrated care board are actively drawing on this work as they consider a redesign for formal type 2 diabetes provision in the borough and beyond.

Connect

The renewal of funding for the Connect programme is providing an important opportunity to build on momentum from the work undertaken over the previous year. The evolution of Connect Neighbourhoods into the new Health Networks model enables us to bring together learning from community development, neighbourhood organising, social connection and system transformation, creating a stronger platform for exploring how residents, communities and public services can work in partnership to create healthier, more connected and resilient neighbourhoods. This reflects a growing recognition locally and nationally that lasting improvements in health are shaped as much by relationships, community participation and social infrastructure as by formal services alone.

Housing Innovation and Research

During the year Community Resources became a key partner in an innovative housing exploration project supported by Lloyds Foundation funding.

Working alongside Care City and BD Giving, we began exploring what future housing models could look like for vulnerable residents, with a particular focus on community, safety and belonging.

Extensive consultation work with residents and stakeholders has already generated valuable insights about the challenges people face and the importance of housing solutions that foster connection rather than isolation.

This work will continue to develop in the coming year.

Volunteers

Our volunteers remain at the heart of everything we do.

As staffing capacity reduced significantly during the year, volunteers provided vital support across activities, hospitality, administration and community engagement.

Their commitment enabled us to continue delivering services through a period of considerable organisational change.

We are deeply grateful for the time, skills and compassion they contribute.

Financial Sustainability

The year was marked by both financial challenge and positive investment.

The charity implemented difficult but necessary staffing restructures to safeguard long-term sustainability. While we ended the year with a small deficit, careful management of reserves ensured Community Resources remained financially viable and able to continue its work.

Page 5

Community Resources for Change (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2026

Achievements and performance (continued)

Significant funding secured during the year included:

These investments have enabled the charity to continue delivering services while beginning the transition toward a more sustainable mixed-income operating model.

Governance and Safeguarding

Trustees continued to provide oversight throughout a period of significant organisational change.

During the year:

The Board remains committed to maintaining high standards of governance, accountability and safeguarding.

Looking Ahead

As we enter the next year, our priorities include:

While the year has presented considerable challenges, it has also laid strong foundations for the future. We remain committed to building stronger, healthier and more connected communities where residents can thrive. Thank you to our staff, volunteers, trustees, partners, funders and community members whose support makes this work possible.

Financial review

a. Going concern

When Trustees reviewed the financial position at the meeting in April 25, they concluded it was necessary to commence a redundancy process that was concluded in July 2025. We are ensuring all expenditure is monitored carefully for all departments. Costs are being cut where possible.

On this basis the Trustees are confident that the charity is still a going concern. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 6

Community Resources for Change

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2026

b. Reserves policy

Community Resources for Change reserves policy sets the level of reserves to be held as:

This equates to a minimum free reserves level of approximately £80,000. At present the Charity holds sufficient reserves to exceed this target.

This level of reserves is designed to provide an orderly reduction in charity activity should income decline for any reason

c. Results for the year

GLW Management Services Ltd have continued to provide our financial management, supported by our bookkeeper here. This is working well and the Trustees are satisfied that we now have robust monthly management accounts.

At the year end, the Charity’s reserves include a balance of £207 (2025: £18,015) of restricted funds which comprise unexpended balances of grants and donations held for specific purposes.

Whilst the Charity has a deficit of £38,503 in the financial year 2025 to 2026, (2025: £18,525), there were free reserves of £145,954 carried forward from the prior year leaving balance of free reserves of £125,259 at 31 March 2026. This enables Community Resources to continue to function as a going concern.

Structure, governance and management

a. Constitution

The Charity is a company limited by guarantee, as well as registered charity and as such is a non-profit making organisation. It was incorporated on February 2006 and its governing document is the Memorandum and Articles of Association.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Risk management

The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

The first of the two main risks affecting the Charity is limited staff capacity impacting the delivery of work. Management regularly review and adjust the staff responsibilities. Avril McIntyre meets with Project Leads to ensure they are managing their own workload and that their team is working well.

The other main risk the Charity faces is the ability to obtain additional secured funding, post the Reaching Communities grant. Management are identifying other possible funders to apply as well.

Page 7

Community Resources for Change (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2026

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes 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. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its income and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions 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 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Sally Dixon Trustee Date:

Page 8

Community Resources for Change

(A company limited by guarantee)

Independent examiner's report

for the year ended 31 March 2026

Independent examiner's report to the Trustees of Community Resources for Change ('the Charity')

I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2026.

Responsibilities and basis of report

As the Trustees of the Charity (and its Directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 6 August 2026 Lucy Hammond BSc FCA DChA

Kreston Reeves LLP

9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ

Page 9

Community Resources for Change

(A company limited by guarantee)

Statement of financial activities (incorporating income and expenditure account) for the year ended 31 March 2026

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net expenditure
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2026
£
95,243
25,175
3,451
123,869
147,474
147,474
(23,605)
2,910
(20,695)
145,954
(20,695)
125,259		 Restricted
funds
2026
£
73,032
14,560
-
87,592
102,490
102,490
(14,898)
(2,910)
(17,808)
18,015
(17,808)
207		 Total
funds
2026
£
168,275
39,735
3,451
211,461
249,964
249,964
(38,503)
-
(38,503)
163,969
(38,503)
125,466		 Total
funds
2025
£
204,239
71,026
5,740
281,005
299,530
299,530
(18,525)
-
(18,525)
182,494
(18,525)
163,969

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

The notes on pages 13 to 24 form part of these financial statements.

Page 10

Community Resources for Change

(A company limited by guarantee) Registered number: 05702090

Balance sheet as at 31 March 2026

Note
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds		 2,300
232,363
234,663
(109,197)		 2026
£
125,466
125,466
207
125,259
125,466		 21,435
218,414
239,849
(75,880)		 2025
£
163,969
163,969
18,015
145,954
163,969

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Sally Dixon Trustee Date:

The notes on pages 13 to 24 form part of these financial statements.

Page 11

Community Resources for Change (A company limited by guarantee)

Statement of cash flows
for the year ended 31 March 2026
Note
Cash flows from operating activities
Net cash used in operating activities
15
Cash flows from investing activities
Dividends, interests and rents from investments
6
Net cash provided by investing activities
Change in cash and cash equivalents in the year
17
Cash and cash equivalents at the beginning of the year
16
Cash and cash equivalents at the end of the year
16
The notes on pages 13 to 24 form part of these financial statements		 2026
£
10,498
3,451
3,451
13,949
218,414
232,363		 2025
£
(102,175)
5,740
5,740
(96,435)
314,849
218,414

Page 12

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

1. General information

Community Resources for Change is a Charitable Company limited by guarantee incorporated in England and Wales. The registered office is Lifeline Centre, 352-364 Valence Avenue, Dagenham, Essex, RM8 3QU. The Charity's principal objectives are as set out in the Trustees Report on page 2.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Community Resources for Change meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Company status

The Charity is a company limited by guarantee. The members of the Charity are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

2.3 Going concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.4 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period 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 included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 13

Community Resources for Change

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

2. Accounting policies (continued)

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.6 Government grants

Government grants are credited to the statement of financial activities as the related expenditure is incurred.

2.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.8 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories 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 gains are applied exclusively to charitable purposes.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

Page 14

Community Resources for Change

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

2. Accounting policies (continued)

2.12 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.13 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The Charity does not currently have any significant accounting estimates or areas of judgement.

4. Income from donations and legacies

Unrestricted
funds
2026
£
Grants
95,243
Total 2025
63,584		 Restricted
funds
2026
£
73,032
140,655		 Total
funds
2026
£
168,275
204,239		 Total
funds
2025
£
204,239

Page 15

Community Resources for Change

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

5. Income from charitable activities

Unrestricted
funds
2026
£
Charitable activities
25,175
Total 2025
64,928		 Restricted
funds
2026
£
14,560
6,098		 Total
funds
2026
£
39,735
71,026		 Total
funds
2025
£
71,026

6. Investment income

Unrestricted
funds
2026
£
Investment income
3,451
Total 2025
5,740		 Total
funds
2026
£
3,451
5,740		 Total
funds
2025
£
5,740

7. Analysis of expenditure on charitable activities Summary by fund type

Unrestricted
funds
2026
£
Charitable activities
147,474
Total 2025
165,973		 Restricted
funds
2026
£
102,490
133,557		 Total
2026
£
249,964
299,530		 Total
2025
£
299,530

Page 16

Community Resources for Change

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

8. Analysis of expenditure by activities

Charitable activities
Total 2025		 Direct
costs
2026
£
244,092
292,700		 Support
costs
2026
£
5,872
6,830		 Total
funds
2026
£
249,964
299,530		 Total
funds
2025
£
299,530

Analysis of direct costs

Staff costs
Property costs
Business development
Communication, marketing and administration
Project delivery costs
Total 2025
Analysis of support costs
Independent examination fees
Professional fees
Total 2025		 Activities
2026
£
101,256
27,302
335
29,672
85,527
244,092
292,700
Activities
2026
£
2,496
3,376
5,872
6,830		 Total
funds
2026
£
101,256
27,302
335
29,672
85,527
244,092
292,700
Total
funds
2026
£
2,496
3,376
5,872
6,830		 Total
funds
2025
£
138,764
23,325
2,168
60,678
67,765
292,700
Total
funds
2025
£
2,412
4,418
6,830

Total 2025

Page 17

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

9. Staff costs

Wages and salaries
Social security costs
Pension costs		 2026
£
100,525
-
731
101,256		 2025
£
133,373
4,006
1,385
138,764

The average number of persons employed by the Charity during the year was as follows:

Employees
The average headcount expressed as full-time equivalents was:
Employees		 2026
No.
6
2026
No.
2		 2025
No.
9
2025
No.
3

No employee received remuneration amounting to more than £60,000 in either year.

The total remuneration and benefits received by the Charity's key management personnel, including employer's national insurance contributions, amounted to £15,617 (2025: £46,637).

Redundancy payments totalling £17,017 were paid by the Charity during the year (2025: £Nil).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2025 - £14,616).

During the year ended 31 March 2026, expenses totalling £NIL were reimbursed or paid directly to Trustees (2025 - £NIL).

11. Debtors

Due within one year
Trade debtors
Prepayments		 2026
£
2,300
-
2,300		 2025
£
18,920
2,515
21,435

Page 18

Community Resources for Change

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

12. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2025
Resources deferred during the year
Amounts released from previous periods		 2026
£
378
2,187
2,327
104,305
109,197
2026
£
38,032
93,732
(37,870)
93,894		 2025
£
1,184
6,538
583
67,575
75,880
2025
£
110,852
53,864
(126,684)
38,032

All deferred income relates to grant income in the current or prior year.

Page 19

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Prototypes CR
NCIL
Neighbourhood Team
General funds
General Funds
Total Unrestricted funds
Restricted funds
Health at The Hub
Neighbourhood Team CR
CALM Mediation
Total of funds		 Balance at 1
April 2025
£
3,273
7,774
17,611
28,658
117,296
145,954
5,067
12,948
-
18,015
163,969		 Income
£
-
-
25,495
25,495
98,374
123,869
14,560
50,532
22,500
87,592
211,461		 Expenditure
£
(865)
(2,296)
(19,508)
(22,669)
(124,805)
(147,474)
(16,760)
(63,480)
(22,250)
(102,490)
(249,964)		 Transfers
in/out
£
(2,408)
-
(23,598)
(26,006)
28,916
2,910
(2,660)
-
(250)
(2,910)
-		 Balance at
31 March
2026
£
-
5,478
-
5,478
119,781
125,259
207
-
-
207
125,466

Page 20

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
B&D Social Infrastructure
Peaced Together
Prototypes CR
NCIL
Neighbourhood Team
General funds
General Funds
Total Unrestricted funds
Restricted funds
Neighbourhood Team CR
Peaced Together Lancaster
Grant
Health Funds
Total of funds		 Balance at
1 April 2024
£
17,857
6,205
5,045
-
-
29,107
148,568
177,675
4,819
-
-
4,819
182,494		 Income
£
41,636
7,674
1,000
10,000
-
60,310
73,942
134,252
128,448
1,250
17,055
146,753
281,005		 Expenditure
£
(48,771)
(15,361)
(2,772)
(2,226)
-
(69,130)
(96,843)
(165,973)
(120,319)
(1,250)
(11,988)
(133,557)
(299,530)		 Transfers
in/out
£
(10,722)
1,482
-
-
17,611
8,371
(8,371)
-
-
-
-
-
-		 Balance at
31 March
2025
£
-
-
3,273
7,774
17,611
28,658
117,296
145,954
12,948
-
5,067
18,015
163,969

Page 21

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

Designated Funds :

Designated B&D Social Infrastructure - This grant ran from July – June each year and so the budget for this project ran across the financial year July 23 - June 24 and was fully expended

Designated Peaced Together - is funding to be used specifically for the Peaced Together project for both salary and other project costs.

Designated Prototypes CR - We have secured some funding to do work which enables residents to have their own ideas to work within and for the community, if successful the learning from these are then cascaded out, each group sets their own mini budget and works within it, for example Wheels in Motion, a chair based exercise group was set up from this funding when a disabled resident wanted to find a way to exercise from her wheelchair.

Designated Neighbourhood Community Infrastructure Levy (NCIL) - £10,000 grant awarded to Community Resources for weekly chair exercise classes from London Borough of Barking & Dagenham Neighbourhood Community Infrastructure Levy fund.

Restricted Funds:

Health Funds is continuing as a small contract through the connect programme that works with other organisations on health outcomes in the borough, this should be full expended by the end of the financial year.

Neighbourhood Team CR - This is a combination of 3 grants (Mercers, Tudor and Trusthouse) that run across financial years. These restricted funds were budgeted to be spent in full by the end of the year 2324 however small extensions were granted during this year for us to be able to continue, these were expended by September 25.

Peaced Together Lancaster - Final year of a 3 year grant for £15,000 for the work of Peaced Together from Lancaster Foundation.

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2026
£
Current assets
234,456
Creditors due within one year
(109,197)
Total
125,259		 Restricted
funds
2026
£
207
-
207		 Total
funds
2026
£
234,663
(109,197)
125,466

Page 22

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

14. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Unrestricted
funds
2025
Restricted
funds
2025
£
£
Current assets
183,802
56,047
Creditors due within one year
(37,848)
(38,032)
Total
145,954
18,015
15.
Reconciliation of net movement in funds to net cash flow from operating activities
2026
£
Net expenditure for the year (as per Statement of Financial Activities)
(38,503)
Adjustments for:
Dividends, interests and rents from investments
(3,451)
(Increase)/decrease in debtors
19,135
Increase/(decrease) in creditors
33,317
Net cash provided by/(used in) operating activities
10,498
16.
Analysis of cash and cash equivalents
2026
£
Cash in hand
232,363
Total cash and cash equivalents
232,363		 Total
funds
2025
£
239,849
(75,880)
163,969
2025
£
(18,525)
(5,740)
8,305
(86,215)
(102,175)
2025
£
218,414
218,414

Page 23

Community Resources for Change (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

17. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2025
£
218,414
218,414		 Cash flows
£
13,949
13,949		 At 31 March
2026
£
232,363
232,363

18. Pension commitments

The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £731 (2025: £1,385). Contributions totaling £75 were payable to the Charity at the Balance sheet date and are included in debtors (2025: £Nil).

19. Related party transactions

One of the Trustees; John Singleton, served as a Trustee of Lifeline Community Projects (LCP) and a director of Lifeline Enterprises (LE) and Valence Group Ltd during the prior financial year, on 3 February 2025 John Singleton resigned as a Trustee of Community Resources for Change.

The Charity, LCP, provided back office administrative and financial support to Community Resources for Change during the prior financial year. A monthly recharge invoice was processed to reflect such transactions.

During the prior year the Charity had the following transactions with of Lifeline Community Projects (LCP): - Paid expenditure to LCP totalling £4,541.

During the prior year the Charity had the following transactions with Valence Group Ltd (VGL): - Paid expenditure to VGL totalling £4,491

There were no such related party transactions in the current year and no other related party transactions in the current or prior year.

Page 24