Audlem and District Community Action A Charity and a Company Limited by Guarantee Trustees, Report and Financial Statements For the year ended st 31 March 2024 •AD8Y7GIT* 19109r2024 COMPANIES HOUSE A27
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Audlem and District Community Action Annual Report & Accounts 2024 This 13 Annual Report of the Trustees includes the financial statements for the year ended 31 st March 2024. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the SORP 2015 Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kin8dom and Republic of Ireland (FRS 102) and the Charities Act 2011. Index Page Trustees Report Reference and administrative infom]ation Structure, governance and manag¢m¢nt Objectives and activities Achievements and performanc¢ Financial review Future Direction and Plans of Organisation Independent Examlner8' Report to the Members of Audlem and Dlstrlct Communlty Action StAtemenl of Financial Activltles Balance Sheet 10-11 Notes to the Financial Statements 12-17
Audlem and District Community Action st Trustees Report for the year ended 31 March 2024 The Trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the year end¢d 31" March 2024. Reference and administrative information Trustees (also Directors) J Tilling F M Christie R Millns C Knibbs K Fedouloff .G Clarke L Matthews S Hodgkins Q C.liffe Secretary K Fedouloff Registered Charity Number 1144074 Company Registration Number 07547410 Registered in England & Wales Registered OIYIc¢ Burr Cleft Barn 9 Wilkesley Croft Heywood Lane Wilkesley Whitchurch SY13 4DA Accountants Bradshaws Limited Charter Court 2 Well House Barns Chester Road, Bretton Chester CH4 ODH Business Address Burr Cleft Barn 9 Wilk¢51ey Croft Heywood Lane Wilkesley Whitchurch SY13 4DA Bankers: The Co-operative Bank PO Box 250 Business Direct Skelmersdale England WN8 6WT
Audlem and District Community Action st Trustees Report for the year ended 31 March 2024 (cont'd) Structure, Governance and Management Governing Document The governing document of the Charity which is a company limited by guarante¢ is the Memorandum and Articles of Association of the company which was incorporated 1° March 2011. Statement of trustees, responsibilities The trustees (who are also directors of Audlem and District Community Action for ihe purposes of company law) are responsible for pr¢paring the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charitabl¢ company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In pr¢paring th¢se financial statements, the trustees are required to: sel¢¢i suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP 2015 (FRS 102) make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subj¢¢t to any material departures disclosed and explained in th¢ financial statements: prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will Continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonabl¢ accuracy at any time the financial position of the charitable company and ¢nabl¢ them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant infonnation of which the charitable company's independent examiner is unaware; and the trustees have taken all steps that they ought to have taken to make th¢ms¢lv¢s aware of any relevant inforniation and to establish that the independent examiner is aware of that inforniation. Recrultment and Tralnlng of Trustees The Charity's elected trustees are appointed at the Annual Meeting of the Charity on the basis of nominations rec¢iv¢d from the Executive Committee to the Charity's Specification concerning eligibility, personal competence, specialist skills and local availability. New Trust¢¢s are inducted into the workings of th¢ Charity including Policy and Operational Pro¢¢dures.
Audlem and District CommunRty Actlon Trustees Report for the year ended 31" March 2024 (cont'd) Organisational Management The appoint¢d and ¢lected Trustees of the Charity are legally responsible for the overall management and control of the Charity. The members of the Board who meet on a minimum of four occasions annually carry out the work of implementing most of their policies including approving the budgets and finalising the Financial Accounts and Trustees report for approval by the annual meeting of the Board of Trustees. The Board works under the chairnjanship of the Chair of the Charity. The day to day running of the Charity is delegated to the Development Co-ordinator who reports to the Chairnian. The Development Co-ordinator reports to the Board at their quarterly meetings. Rlsk Management A fonnal review of the Charity's risk management processes is undertaken on an annual basis. The k¢y controls used by the Charity include: Formal agendas for the Board of Trustees, Executive Committee and all sub- Committ¢¢s' Comprehensive strategi¢ planning, budgeting and managetnent accounting; Estsblished organisational structure and lines of reporting. Comprehensive policies to ensure that all insurance risks are covered Formal written policies; Vetting procedures are carried out for adults to safeguard the reputation of the Charity and to minimise the risk of inappropriate persons being accepted as employees or volunteers. Systems of internal control includ¢: An annual budget approved by the Trustees Appropriate delegation of authority and segregation of duties Identification and manag¢m¢nt of risks Through the risk management pro¢¢sses established for the Charity, the Trustees are satisfied that the major risks identified have been adequately mitigated where necessary. It is reco8nised that systems can only provide reasonable but not absolute assurance that major risks have been adequately safeguarded against material mismanagement or loss. Objectives and Activities Charitable Objects The charity's objects shall be: (a) To promote social inclusion for th¢ benefit of the public by pr¢venting people resident in Audlem and District and the surrounding areas from beKoming socially excluded, relieving the needs of those people who are socially excluded and a5SlSting them to integrate into society. (For the purpose of this clause 'socially ¢xcluded' means being excluded from society, or parts of society. as a result of one of more of the following factors., unemployment. financial hardship: youth or old age. ill health (physical or mental). substsnce abuse or dependency including alcohol and drugs. discrimination on the grounds of sex, race, disability, ethnic origin, religion. belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is, housing that does not meet basic habitable standards); crime, either as a victim of crime or as an offender rehabilitating into society.)
Audlem and District Community Action sl Trustees Report for the year ended 31 March 2024 (cont'd) Charilable Objects (Continued) (b) To further or b¢n¢fit the residents of Audlem and District and the surrounding areas, without distinction of age, sex, s¢xual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other Organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupations with the objective of improving the conditions of life for the residents; To relieve ¢lderly people resident in Audlem and District and the surrounding areas who are in need. by providing sp¢¢ially designed items, services or facilities calculated to relieve the needs of such persons; The relief of financial hardship among people resident in Audlem and District and th¢ surrounding areas by providing such persons with goods or services which they could not otherwise afford through lack of means; Such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as ihe trustees may from time to time determine. (c) (d) (¢) Aims and intended ijnpacl We are an equal opportunity organisation and are committed to a working environment that is free from any forni of discrimination on the grounds of colour, race, ethnicity, religion, sex. sexual orientation or disability. We will make reasonabl¢ adjustments to meet the needs of staff or vulnerable adults who use our services who are or become disabled or frail. As such our entire function 1$ to provide benefit to all such members of the public. Our overall aim is to provide physical and mental stimulation, social activity and support to older people and th¢ir carers so as to promote people's social inclusion and independence within their own homes and local community. Siatemenl of Public Benefit The activities of the charity are detailed in this report and they are beneficial in improving the overall health and well-being of people in the Audlem area aged over 50, including carers, through a programme of early intervention and prevention. These activities include physical exercise, social interaction, mental stimulation and nutritious meals, aiming to combat in particular social isolation, loneliness and depression. as well as improving physical and mental health. The Audl¢m area has a very high level of residents living in isolated rural communities, with 66.40/0 of residents in this category. In addition, 300/0 of residents in the Audlcm area are aged over 65, so the benefits from ADCA'S services are available to a significant section of the public locally. These services are open and advertised widely and fr¢quently to the public throughout the area, as well as by word of mouth. In pursuing the Objects of the charity, ADCA'S Trustees have due regard to the Charity Commission's public benefit guidance when exercising any powers or duti¢s to which the guidance is relevan( including supplementary public benefit guidance on fee-charging. Reflections On The Last Year It was another busy year for ADCA with a variety of new activities in our clubs. including more musical performances with some dancing and lots of singing. We all know the words of the 'mid- century, hits - but not necessarily in the right order. We welcomed new members, carers and staff to Our ADCA Team.
Audlem and District Community Action Trustees Report for the year ended 31" March 2024 (cont'd) Reflections On The Last Year (Continued) We continue to depend very much on our many partnerships with other local organisations, including Overwater Wheelyboat Services and their Wheelybus, Broad Lane Coffee Club, Wingate C¢ntr¢ and the Nantwich Thursday Club. Our partnership with Audlem Medical Practice and their Social Pr¢scrib¢r is crucial to our work including referring new people. Our landlords at Audlem Public Hall, Hankelow Methodist Church and Broomhall and Sound Methodist Church continue to provide us with warm. safe and cost-effective accommodation. We are also blessed to continue receiving financial support from the National Lottery, Ch¢shir¢ East Council, and Ch¢shire and Merseyside Integrated Care Board of the NHS, on top of many local donations including from Audl¢m Charity Shop. Audlem Bowling Club and many individuals- towards our charitable work. Our fundraising team also brings in much needed revenue through our annual Craft Fair, Ra¢¢ Night, Prize Draws and stalls at various local events. We rely as heavily as ever on our loyal and hardworking group of volunteers both in our clubs and with voluntary driving. W¢ simply couldn't operate without them all. ADCA very much operates as a team in which we all support ¢a¢h other in making sure all operations function well. Our members and carers are also involved in supporting us all with their humour, energy and longevity. We have celebrat¢d more 90th birthdays during the year- which just goes to show that being a part of ADCA makes you live longerl Our hard working staff team are at the heart of what we do. Their dedication, good sense. organisational skills and cooking flair are invaluable. The ADCA Committee continues to look to the futur¢ in ord¢r to ensure our financial sustainability. It is a constant challenge to find new sourccs of funding and to recruit more volunteers and trust¢¢s. Achievements and Performance A particular achievement is the development of our support for people living with dementia, and their carers, including carer's breaks and trips to the seaside. A stronger emphasis on bringing in 'the power of music, to the Thursday Club and the Tuesday Club has had a marked effect on members, and carers. physical and mental wellbeing. This will be an increasing element of our work into the future. During the year we have consolidated our new database - a valuable tool in helping us manage the service as well as providing statistics for our regular monitoring returns to our fund¢rs. Our Medical Transport, Chiropody and Prescription Services remain an important part of how ADCA helps keep people healthy. These services are sustained by our Trustee and Volunteer leads and our team of voluntary drivers. Not forgetting the success of our Walking Netball club in the Town Hall which has brought women and men of all ages. including carers, to join in! Our fundraising team does sterling work in more ways than one and is a crucial part of what we need to be doing whil¢ also raising ADCA'5 profile in the local community. ADCA continu¢s to w¢lcome new members, carers and volunte¢rs, and we always need more, although we now have a small waiting list for some of our clubs. ADCA staff and volunteers provide increasing levels of individual support to our members and carers, including home visits, helping to support people through difficult periods in their lives.
Audlem and District Community Action Trustees Report for the year ended 31. March 2024 (cont'd) Financial Review Incoming resource8 During the year the charity received income of £74,226 (2023: £69.076). There was restricted income during the year of £16.163 (2023: £20.750). A significant proportion of this income came from grants to help to support our work. During the year we were awarded a continuing National Lottery Reaching Communities Grant of £56,925. This is to be shared with other local Charities. During the year we also rec¢ived a grant totalling £1,631 from th¢ Cooperativ¢ Group. The Medical Transport Service showed income of £920 (2023: £1,136). The various other forms of income in thc year WCTe donations £8,468 {2023: £6,355) and other fundraising £1.746 (2023: £9.273). Income from the Day and Coffe¢ clubs totalled £16.751 (2023: £16,521) Resources expended The expenditure in the year totaled £105,732 (2023: £98,337) of which the majority, £54,040 (2023: £56,43 8) was spent on salaries. The charity had six employees during the year. There was restricted expenditure in the year of £20,988 (2023: £8,397) of which related to the shared National Lottery Reaching Communities Grant. Nantwich Thursday Club and the Comfort Fund. Reserves Pollcy Th¢ Managem¢nt Committe¢ has examined the charity's requirements for res¢rv¢s in light of the main risks to the organisation. It has ¢stablished a policy whereby the unrestricted funds not committed or invested in tangibl¢ fixed assets held by the charity should be satisfactory to meet the charity's contractual obligations over and above normal trading. The lon8 terni strate8y is to build res¢rv¢s through planned operating surplus¢s. Th¢s¢ would serve as a contingency against future funding reductions and increases in the demand for the Charity's services. The Charity's Management Committee agreed to set its target reserve level at £36,000. The fre¢ reserves at the 3 1st March 2024 of £25,189 (2023: £34.590) were £1 0,811 b¢low the agreed level. Investment Policy The Investment policy adopted by th¢ Trust¢¢s is to maintain a high standard of the assets of the Charity and impletnent a programme of continual development to optimis¢ th¢ir use in line with the Charity's objectives. Future Direction and Plans Of The Organisation The main challenge for ADCA is ensuring futur¢ financial sustainability as we are now a relatively large rural charity, with a turnover of approximately £90,000, seven staff, nine trustees. over 100 members and over 40 carers. A key aim is to seek a further three or five year Reaching Communities Grant from the National Lottery when our current grant runs out in October 2025. We also need to continue to be able to attract further grant funding from Ch¢shir¢ East Council and the NHS. particularly for our dementia services. As Chair. l am the lead for obtaining grants but I rely on other trustees for help and support in this effort. The support of a professional 'bid writer, will continue to be essential.
Audlem and District Community Action st Trustees Report for the year tnded 31 March 2024 (cont'd) Future Direction and Plans Of The OrgAnisvdtion (Continued) Our current clubs and services are very much operating at full capacity and the ADCA Committee are clear that we cannot further expand our s¢rvi¢¢s as we have neither the physical space nor the capacity (including at Committee level) lo do this. That does not m¢an that we will exclud other opportunities to provide better services within Audlem & District, but we mustn't put too much stress on our hard- working trustees. Sustainability of our current offering has to be our priority, and doin8 things b¢tt¢r and more productively wh¢r¢ver possible. This includes seeking and recruiting new trustees who might take on some or all of the many tssks the current committee members undertake. Finally, all of us in ADCA must continue to work together as a strong team, and to support to each other. Our core values Statement remains as true today as when we adopted it over ten years a80: 'We believe ihal all ofus can be vulnerable at limes, and Hie aim ¢0 protect and safeguard each other by working iogeiher wilh mulual respect and kindness. Reporting Accountants A resolution will b¢ propos¢d for the re-appointm¢nt of Bradshaws Limited, Chart¢r¢d Accountants and Registered Auditors of Chester as the Independent Examiners. Bankers The bankers to the Trust¢¢s remain as Th¢ CTroperative Bank This report has been prepared in accordance with th¢ special provisions for small companies under Part 15 of the Companies Act 2006. Declaration I declare, in my capacity as charity trustee, that: . The trustees approved the report above on 13th September 2024 have authorised m¢ to $18n it on their behalf Rog¢r Millns Chairman
Independent Examiner's Report to the Trustees of Audlem and District Community Action I report to the charity trustees on my exainination of the accounts of the company for the year ended 31 st March 2024 which a set out on pages 9 to 17. RespoDsibilities and basis of report As the charity trustees of the company (and also 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 MpanY 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 your company's accounts as 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 statemenl I have completed my examination. l confirm that no rnatt¢rs have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records wer¢ not kept in respect of the Company as required by section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of s¢ction 396 of the 2006 Act other than any requir¢m¢nt that th¢ accounts give a 'true and fair view, which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with th¢ m¢thod5 and principles of the Statement of Recomrn¢nded 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 sho awn in this report in order to enable a proper understanding of the accounts to be r Andrew J Br For and beh Chartered Ac CA, dsbaws Limiled, Charter Court 2 Well House Barns Chester Road Bretton Chester CH4 ODH f of B ou 13th September 2024
Audlem and District Community Action Statement of Financial Activities (including income expenditure account) for the year ended 31" March 2024 2024 2023 Unr¢stric¢ed Restri¢t¢d Funds Funds Totil Unrestrlcted Funds Re51ric¢ed Funds Tot81 Notes Income: Incoming resources: Charitable Activiti¢s Investments 74,226 386 16,163 90,389 386 69.076 55 20,750 89.826 55 Total 74,612 16,163 90,775 69.131 20.750 89,881 Expenditure OD: Charitable activities 84,744 20,988 105,732 89.940 8.397 98,337 Total 84,744 20.988 105,732 89.940 8,397 98,337 Net income l (expenditure) (10.132) (4,825) (14,957) (20,809) 12,353 (8,456) Reconeillation of fundj Total funds brought forward 35,768 13,651 49,419 56,577 1.298 57,875 Total funds carried forward Th¢ notes on pa8¢5 12 to 17 forni an integral part of these financial statements
Audlem and District Community Action Balance Sheet As at 31" March 2024 2024 2023 Notes Fixed Assets Tangible assets 447 1,177 Current assets Debtors Cash at bank and in hand 10 412 35,009 910 51,698 35,421 52,608 Creditors falling due within one year 12 1,406 4,366 1,406 4,366 Net ¢urrenl a$$et$ 34,015 48,242 Net assets The funds of the Charity Unrestricted intome funds Restricted funds 13 14 25,636 8,826 35.768 13,651 Total Charlty funds The directors. statements required by Section 475(2) and (3) shown on the following page which forn]s part of this Balanc¢ Sheet -10- Th¢ notes on pages 12 to 17 fonn an integral part of these financial stst¢ments
Audlem and District Community Action Balance sheet (cont'd) for the year ended 3111 March 2024 In approving these financial statements as trustees of the company we hereby confirni: (a) that for the year ststed above the company was entitled to the exemption conferred by Section 477 of the Companies Act 2006 . (b) that no notice has been deposited at the registered office of the company pursuant to Section 476 requesting that an independent examination be conducted for the year ended 31 Sl March 2024 and (c) that we acknowledge our responsibilities for.. (l) ensuring that the company keeps accounting records which comply with Section 386. and (2) preparing financial statements whieh give a true and fair view of the state of affairs of th¢ ¢ompany as at the end of th¢ financial year and of its profit or loss for the year then ended in accordan with the requirements of Section 393 and which otherwise comply with the provisions of the Companies Act 2006 relating to financial stat¢m¢nts. so far as applicable to the company. These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordan¢e with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements were approved by the board on 131h Sept¢mb¢r 2024 and signed on its behalf by fyx R Millns Trustee G Cliffe Trustee Company Reglstratlon Number: 07547410 The notes on pages 12 to 17 fonn an integral part of these financial statements
Audlem and District Community Action Notes to the Financial Statements for the year ended 31" March 2024 Accounting policies The principal accounting policies are summaTised below. The accounting policies have been applied Consistently throughout the year and the preceding year. 1.1. Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in th¢ United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011, The trust constitute5 a public benefit entity as defined by FRS 102. The Trustees consider that there are no un¢ertaintie5 about the Trust's ability to continu¢ as a going con¢¢rn over the next twelve months. Reconciliatlon with prevlous Generally Accepted Accountlng Practice In preparin8 the accounts. the Trustees have considered whether in applying the accounting policies requir¢d by FRS 102 and wh¢ther the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required. 1.2. Fund a¢¢ountlng Funds held by the Charity are: Unrestricted general funds- General funds are unr¢strict¢d 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. Grant fund - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects Restricted Funds - these are funds held on behalf of and for the benefit of the members of the Charity. 1.3 Incoming resources All in¢omin8 resources are included in the SOFA when the Charity is l¢gally entitled to the income and the amount can be quantified with reasonable accuracy. 1.4 Grants payable and receffivable All grants are accounted for gross when receivable. Grants payable are recogni5ed as expenditure when the commitment is ent¢red into. 1.5. Resources expended All expenditure is accounted for on an accruals basis and has been Classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocat¢d to activities on a basis Consistent with use of the resources. -12-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 3151 March 2024 1.6 Defined contribution plans Contributions to defined contribution plans are recognised as an expense in th¢ period in which the related service is provided. Prepaid contributions ar¢ recognised as an asset to th¢ extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of th¢ reporting date in which the employees render the related s¢rvic¢, th¢ liability is Measur on a discounted present value basis. The unwinding of the discount is r¢cognis¢d in.finance costs in profit or loss in the period in which it arises. Cashflow statement The Charity is exempt from the requirement to prepare a cashflow statement becaus¢ it is a Small Charity. 2024 Unrestricted Restricted Funds Funds 2023 Unrestricted Restricted Funds Funds Total Total Income from ChAritAble activities Grants received National Lottery Reaching Communittes Day Clubs Coffee Club Befriending Medical Transport Service Comfort Fund Donations Other Fundraising Other Income 1,631 44,340 1,631 59,580 14.513 20,500 12,310 7,000 26,823 27.500 15,240 14,865 1,886 370 920 14,865 1,886 370 920 923 8,468 1,746 14,734 1.787 530 1.136 14,734 1,787 530 1.136 1,440 6,355 9,273 248 923 1,440 8,468. 1,746 6.355 9,273 248 Investment Income Bank interest -13-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 31, March 2024 2024 2023 Unrestricted Restricted Funds Funds Total Unrestricted Restricted Funds Funds Total Cost of Charitable Activities Salaries National Lottery Reaching Communities.. Shared Cheshire East Expenses. Employers Pension contribution Food costs Medical Transport Service Insurance Rent Administration DBS checks Comfort Fund Expenses Training Fundraising Costs Befriending Carers Day Club Others Transport Day Club Activities & equipment Indcpendent examiner's fee Depreciation Competition Prizes Cornputer costs Other expenditure 54,050 54,050 15.240 56.438 56,438 7,000 15,240 7,000 s,100 5,100 1,171 1,171 1,336 1,336 8,854 280 410 6,660 1,907 448 8,854 280 410 6,660 1.907 448 648 1,065 431 281 1,194 878 125 3,933 600 730 6,113 513 396 8,180 1,782 328 6,113 513 396 8,180 1,782 328 1,397 26 6,531 79 980 949 722 648 1,397 1,065 431 281 1,194 878 125 3,933 600 730 26 6,531 79 980 949 722 500 794 696 420 2,041 500 794 696 420 2,041 462 1,265 462 1,265 Staff numbers and costs Six (2023: Five) part time staff wer¢ ¢mployed during the year. The key managern¢nt personnel of th¢ charity comprises the Development Coordinator. The total employee benefits of the key management personnel of the Trust were £12,204 (2023: £13,076 No employee of the charity received emoluments of more than £60,000 (2023: non¢}. Staff Costs 2024 2023 Wages Pension 54,050 56,438 1.336 -14-
Audlem and District Community Action Notes to the Fiinancial Statements (cont'd) for the year ended 3151 March 2024 Trustees, remuneration and expenses None of the Trustees receijied any remuneration for services to the Charity. The Trustees did claim expenses incurred on.behalf of the Charity. Taxatlon The Charity's activities fall within the exemptions afforded by the provisions of the Corporation Tax Act 2010. Accordingly, there is no taxation charge in these accounts. Tangible fixed assets Fixtures, Fittings and Equlpment Total 2024 Cost At I" April 2023 Additions during the period 4,006 4,006 At 31" March 2024 Depre¢latlon At 1st April 2023 Charge for the period 2,829 730 2,829 730 At 31$¢ March 2024 Nel book Vvdlue At 31$1 March 2024 At 31 st March 2023 Total 2024 Total 2023 10 Debtors Other Debtors Prepayments 500 410 412 Total 2024 Total 2023 11 Cash at bank and in hand Bank accounts -15-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 31. March 2024 Total 2024 Total 2023 12 Credltors Accruals Social Security Costs Other Cr¢ditors Pension Wages 500 450 65 500 786 2,565 906 13 Analysis of net assets between funds General fund Designated Funds Restricted Funds Total Funds Fund balances at 31" March 2024 Are represented by: Fixed Assets Current assets Less: Current liabilities 447 26,595 (1.406) 447 35,421 (1,406) 8,826 .14 Re$trl¢ted fundj Openlng Balvdnce Nel Incoming Resources Transfer8 Closing Balance Comfort fund Cheshire East Health & Wellbeing Grant ,341 275 1,616 12.310 (5,100) 7,210 15 Capital commitments There were no capital commitments authorised or contracted for at the year-end. 16 Control The Charity is under the Control of the Trustees. 16-
Audlem and District Community Action Notes to the Financial Statements (cont'd) for the year ended 31" March 2024 17 Company limited by guarrdntee Audlem and District Community Action is a company limited by guarantee and accordingly does not have a share capitsl. Every member of the company undertakcs to contribute such amount as may be requircd not exceeding £ I to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 18. Finaneial Instrument The Charity has financed their working capital requirement.through its own fund raising activity during the year and historic Revenue Reserves. Under Section I l of FRS 102 this will be the present value of the cash holding. 17-