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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 07805401 (England and Wales) REGISTERED CHARITY NUMBER: 1144604

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

COMMUNITY ACTION NORTHUMBERLAND

Robson Laidler Accountants Limited Fernwood House Fernwood Road Jesmond Newcastle upon Tyne NE2 1TJ

COMMUNITY ACTION NORTHUMBERLAND

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 18
Detailed Statement of Financial Activities 19 to 20

COMMUNITY ACTION NORTHUMBERLAND

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021

Charity Name:

Community Action Northumberland

Registered Company No:

7805401

Charity registration number:

1144604

Main Office and operational address:

Uniun Enterprise Building Front Street Pegswood Morpeth Northumberland NE61 6UF

Directors of the board:

Mr Adrian Hinchcliffe - chair Miss Sian Hannah Armstrong Ms Jan Ashdown Mrs Elizabeth Elliott Mr George Hepburn OBE Mr John Anthony Hood Mrs Jean Humphrys Mr David Miles Middleton CBE FCA Mr Anthony Murray MBE until Nov 2020 Ven. Peter Robinson until June 2020 Mrs Lesley Tudor-Snodin Mrs Valerie Vaughan

Honorary Treasurer:

Mr David Miles Middleton CBE FCA

Chief Executive:

Mr Andy Dean

Independent Examiner:

Robson Laidler Accountants Limited Fernwood House Fernwood Road Jesmond Newcastle Upon Tyne NE2 1TJ

Bankers:

Co-operative Bank Shawbrook Bank TSB Unity Trust

Page 1

COMMUNITY ACTION NORTHUMBERLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The charity's objects are:

  1. To promote all or any purposes for the benefit of the community in the County of Northumberland which now or hereafter may be deemed by law to be charitable.

  2. To promote and organise cooperation in the achievement of the above purposes and to that end to bring together representatives of the statutory authorities and voluntary organisations engaged in the furtherance of the above purposes within the area of benefit.

CAN has a long history of providing effective and valued support to rural communities. CAN's vision is of rural communities in Northumberland that are vibrant, inclusive and sustainable.

Our mission, reviewed in March 2020, is to benefit and help sustain rural communities in Northumberland by:

In practice we deliver this in a variety of ways. For example:

Public benefit

CAN operates a performance management system which involves periodic researching (and seeking feedback from) our beneficiaries to ensure that we adapt our services and activities to ensure they continue to be needed, accessible and delivered in an appropriate way.

As a rule, CAN's services are:

CAN`s trustees review their activities in the light of our constitutional objects, and we are satisfied that CAN continues to operate exclusively for public benefit.

Page 2

COMMUNITY ACTION NORTHUMBERLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Changes from previous year

To reflect the need to respond positively to the covid pandemic, our previous strategic review and the continually changing financial environment, CAN maintains its active focus on Northumberland's rural communities and has maintained diversity in the amount of funds generated through different routes. This has included, a number of externally funded services and projects, for the benefit of individuals, households and/or community groups covering such topics as energy efficiency, fuel poverty, employability and housing in addition to our traditional core strengths in relation to village halls/community buildings and Parish/Town Councils. We have also accessed specific funds related to coronavirus response and recovery.

In addition, we have continued to actively seek strong relationships with key partners in order to maximise our effectiveness in achieving our objectives.

FINANCIAL REVIEW

Financial review

Overall, CAN's general income for unrestricted funds for 2020-2021 increased from £85,549 to £96,501, being additional income of £10,952. In addition, restricted funds amounted to £353,398, up by £28,601, bringing total income to £449,899, (see page 7 of these accounts) which when compared with the total income for the previous year of £410,346, represents an increase of just over 9.6% (previous year 22.4%). Grant Income increased slightly by £8,600 from £367,202 in 2020 to £375,803 in 2021. The details of the movement can be seen at note 4 to these accounts, the most significant element being a grant from Northumberland County Council of £10,000 in respect of Covid relief.

That CAN has achieved an increase in its overall funding in time of exceptional difficulty due to the Covid crisis, is a great tribute to Andy Dean in particular, and to the staff of CAN in general. It is a reflection not only of their hard work and dedication to the work of CAN, but is an indicator of the high regard in which they are held, since without that high regard, funds would simply not be forthcoming.

This report now addresses the issue of how the funds were spent. The total of our payroll costs amount to £203,755 or 45% of our total income. (compared to 47% in 2019). Of this £191,528 (Note 6), or 94%, was spent providing services to the rural community of Northumberland, virtually the same as last year. What this means is that only £12,227 of salaries was spent on administration and of that sum, £4,361 was spent on fundraising. This means that only £7,866 was spent on administration and this represents a mere 3.9% of our total wages and 1.7% of our total income, percentages of which CAN is very proud.

When project funds received and distributed to the rural community of £200,202 (£125,194 in 2019) are added to the this figure, then it should be noted that £391,730 or 87% (75% in 2019) of our total income for the year has been disbursed to the benefit of the communities of Northumberland. Again, this represents a satisfying improvement on the previous year. This is in accordance with our policy of keeping our overheads to the minimum. In order to achieve this improvement in our performance it has been necessary to increase our payroll costs by £9,419 but this increase in payroll has been more than outmatched by the additional delivery of services to the rural communities of Northumberland, who, together with the Trustees of CAN, owe a huge debt of gratitude to all of the staff of CAN for their outstanding performance in 2021 under what have been particularly difficult circumstances.

Reserves policy

Community Action Northumberland income is mainly derived from grants and donations, but a growing proportion of our income is derived from trading. These resources are subject to fluctuation, and are time limited depending on the nature of the funder or funding programme.

As part of our strategic planning, we as Directors/Trustees, believe it is important to retain reserves in order to maintain effective resource management and assist with financial viability and long-term sustainability. We also believe this will build the confidence of our beneficiaries, funders, employees and wider stakeholders and help CAN meet expectations of transparency and accountability.

Page 3

COMMUNITY ACTION NORTHUMBERLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

Reserves policy (continued)

Due to a changing and uncertain funding environment we have established several unrestricted designated funds which includes one which equates to at least 50% of our core annual costs relating to governance, project delivery, back-office support and development work. We believe this to be an appropriate level of resources necessary to function effectively for a period of 6 months, should financial difficulties occur beyond the control of CAN. These difficulties include unplanned and unforeseen increases in expenditure or decreases in income. That this is a prudent policy is underlined by the circumstances surrounding the pandemic and whilst we have, partly by our own efforts and partly by Government support, have actually increased our resources, this might not have been the case. Details of these reserves are set out in note 15 to these accounts.

Because our costs and liability change over time, the level of each fund will be agreed by the Finance and General Purposes Committee and approved by the Board. We, as directors/trustees believe in a continual process of careful financial management and will review this policy annually, taking into consideration any significant changes in the organisation's financial circumstances.

FUTURE PLANS

In 2021/22 we will deliver against our vision and mission as set out in the 'Objectives and activities' section above within the changing context of the covid-19 pandemic and its ongoing impact. This will focus on:

We will continue to build strong relationships with our key partners and seek to develop activities to address the unmet needs of Northumberland's rural communities.

People with Significant Control

The company knows or has reasonable cause to believe that there is no registrable person or registrable relevant legal entity in relation to the company.

CAN is made up of over 100 individual or organisational members and managed by 11 directors/trustees. Consequently, no individual has more than 25% of the company's voting rights so there are no people with significant control who should be registered as required by the Companies Act 2006

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

CAN is a charity and a company limited by guarantee which aims to support rural communities in Northumberland that are vibrant, inclusive, and sustainable. CAN is one of 38 members of the ACRE Network (Action with Communities in Rural England), all of which continue to receive support direct from government through the Department for Environment, Food and Rural Affairs (Defra). CAN works across Northumberland and beyond in relation to particular areas of work, such as our support to Parish and Town Councils and community-led housing.

The Board currently has one formal committee: Finance and General Purposes. In February 2018, CAN established `Communities CAN (North East LTD) as a trading arm to form a hub for community-led housing development. CAN is the sole member of this company limited by guarantee, which has its own independent board.

Property

CAN owns no premises. Our registered office in Pegswood is occupied on a licence, from the charity Groundwork North-East and Cumbria.

Page 4

COMMUNITY ACTION NORTHUMBERLAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Planning and implementation

CAN's trustees prepare a Business Plan for a 3-year period, and each year an Action Plan and a budget. Together, these plans set out the roles and activities which CAN staff undertake on behalf of the Board. The Board regularly monitors and reviews CAN's work to ensure that it is of public benefit, and that the Charity Commission's guidelines on public benefit are met. All of CAN's staff are employed directly by CAN.

CAN also contracted with a marketing consultant to support our communication activities and a small number of work coaches at our Rural Employment Hubs From time to time, CAN employs and supports the development of a small number of staff on behalf of other bodies: mostly voluntary organisations which are in their early stages of development, or which do not have the capacity directly to employ and manage their own staff. Currently there are no such staff on CAN's payroll.

Over the past year, the Board has met once every two months, and it receives and considers reports from staff on the delivery of the Action Plan.

Related parties

CAN is a partnership body, with a range of individuals, statutory and voluntary bodies in its membership. As a 'community development body', CAN provides services to a wide range of local groups and agencies throughout Northumberland, all of which are invited to attend CAN's AGM and can receive our regular news bulletins (CAN e-news). In addition, from time to time CAN convenes and supports a range of forums and networks: for example, in relation to village halls/community buildings and community-led housing.

In 2015 CAN launched a new 'Friends of Rural Northumberland' initiative. Over 100 people have signed up to become a Friend and offer their expertise when called upon, as well as to receive CAN's regular communications.

CAN has established " Communities CAN (North East) Ltd " as a Company limited by guarantee Company Number 11203303, of which it is the sole member.

Volunteers

CAN encourages people to undertake voluntary action in their own communities, in wider voluntary organisations and other settings. CAN itself receives unpaid assistance in several ways.

-The board consists of unpaid individuals who volunteer their time and expertise.

-It benefits from the unpaid advice/assistance of other volunteers, some of whom come from partner organisations

Risk management

CAN takes a comprehensive and systematic approach to risk-management, identifying significant risks under 5 main headings: external and strategic; governance; financial; operational and personnel; and compliance. Procedures are in place to mitigate or otherwise manage the most significant risks identified.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Mr A W Hinchcliffe - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY ACTION NORTHUMBERLAND

Independent examiner's report to the trustees of Community Action Northumberland ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's 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 Company 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 charity'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 statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & Wales which is one of the listed bodies.

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 Company 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.

Michael Thomas Moran Institute of Chartered Accountants in England & Wales Robson Laidler Accountants Limited Fernwood House Fernwood Road Jesmond Newcastle upon Tyne NE2 1TJ

Date: .............................................

Page 6

COMMUNITY ACTION NORTHUMBERLAND

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

2021
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,685
-
3,685
Charitable activities
4
Grant income
52,405
323,398
375,803
Other income
38,110
30,000
68,110
Other trading activities
2
1,496
-
1,496
Investment income
3
805
-
805
Total
96,501
353,398
449,899
EXPENDITURE ON
Raising funds
4,497
-
4,497
Charitable activities
5
Staff costs
30,894
45,575
76,469
Premises and running costs
11,098
-
11,098
Project costs
58,045
265,420
323,465
Total
104,534
310,995
415,529
NET INCOME/(EXPENDITURE)
(8,033)
42,403
34,370
Transfers between funds
15
29,502
(29,502)
-
Net movement in funds
21,469
12,901
34,370
RECONCILIATION OF FUNDS
Total funds brought forward
149,286
104,445
253,731
TOTAL FUNDS CARRIED FORWARD
170,755
117,346
288,101		 2020
Total
funds
£
5,645
367,202
30,870
5,536
1,093
410,346
4,274
78,411
10,939
239,890
333,514
76,832
-
76,832
176,899
253,731

The notes form part of these financial statements

Page 7

COMMUNITY ACTION NORTHUMBERLAND (REGISTERED NUMBER: 07805401)

BALANCE SHEET 31 MARCH 2021

Notes
CURRENT ASSETS
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
£
63,638
309,741
373,379
(85,278)
288,101
288,101
288,101
170,755
117,346
288,101		 2020
£
58,914
282,501
341,415
(87,684)
253,731
253,731
253,731
149,286
104,445
253,731

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr A W Hinchcliffe - Trustee

The notes form part of these financial statements

Page 8

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Statement of compliance

Community Action Northumberland is an incorporated charity (charity number: 1144604). The registered office is based at Unium Enterprise Building, Front Street, Pegswood, Morpeth.

The financial statements have been prepared on a going concern basis on the ground that current and future sources of funding or support will be more than adequate for the charity's needs. The Trustees have considered a period of 12 months from the balance sheet date and consider no further disclosures relating to the charity's ability to continue as a going concern need to be made.

Community Action Northumberland meets the definition of a public benefit entity entry under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial accounts are prepared in Sterling (£).

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

We do not depreciate any equipment under the purchase price of £1000. At present no items over this value are held.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 9

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company offers all eligible employees the opportunity to enrol in the National Employment Savings Trust (NEST), a workplace pensions scheme. NEST is a not-for-profit organisation, controlled by trustees and answerable to Parliament through the Department for Work & Pensions. CAN currently contributes 6% of employees' gross earnings and these are charged to the Statement of Financial Activities in the period to which they relate.

Short term debtors and creditors

Debtors and creditors with no interest rate which are receivable or payable within one year are recorded at transaction price. Any loss arising from impairment are recognised immediately in profit and loss.

Cash and cash equivalents

Cash and cash equivalents comprises cash in hand and current balances with banks and other institutions, which are readily convertible to known amounts of cash and which are subject to insignificant risk of change in value.

2. OTHER TRADING ACTIVITIES

Recharges for administration
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
DEFRA
Northumberland Association of Local
Councils
OilCAN/EnergyCAN
Rural Employment
Wingates
Northern Gas Networks
Community Initiatives Officer
Rural Connect (NEEAL)
Haltwhistle Partnership
Energy project sundry income
Community Housing Fund
North East Comm Led Network
Empowering Communities
BBO / NCC
Carried forward		 2021
£
1,496
2021
£
805
2021
Grant
Other
Total
income
income
activities
£
£
£
42,405
-
42,405
-
30,000
30,000
-
6,738
6,738
2,000
-
2,000
-
2,872
2,872
20,000
-
20,000
15,424
-
15,424
-
3,500
3,500
-
9,000
9,000
3,417
-
3,417
28,422
-
28,422
-
5,000
5,000
-
1,000
1,000
156,820
-
156,820
268,488
58,110
326,598		 2020
£
5,536
2020
£
1,093
2020
Total
activities
£
42,405
30,000
9,341
2,730
2,829
20,000
18,384
2,400
9,000
1,043
51,991
5,300
2,000
82,599
280,022

Page 10

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Grant
income
£
Brought forward
268,488
Community Foundation
5,000
Berwick Community Trust
2,700
National Lottery Heritage Fund
-Northumberland Village Hall Heritage
-
National Lottery Heritage Fund -Rural
Churches for Everyone
-
National Lottery Community Hub
64,925
VCS Skills and Opportunities
9,790
Northumberland Estates/Big Nig ht In
19,900
Village Hall Portal (WNCBC)
2,000
VCS EP Local Intelligence Netw ork
3,000
NCC Covid 19 Support
-
375,803
5.
CHARITABLE ACTIVITIES COSTS
Staff costs
Premises and running costs
Project costs
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Project costs		 Other
income
£
58,110
-
-
-
-
-
-
-
-
-
10,000
68,110
Direct
Costs (see
note 6)
£
68,265
-
323,465
391,730		 2021
Total
activities
£
326,598
5,000
2,700
-
-
64,925
9,790
19,900
2,000
3,000
10,000
443,913
Support
costs (see
note 7)
£
8,204
11,098
-
19,302
2021
£
191,528
200,202
391,730		 2020
Total
activities
£
280,022
5,000
2,200
84,600
26,250
-
-
-
-
-
-
398,072
Totals
£
76,469
11,098
323,465
411,032
2020
£
183,361
125,194
308,555

Page 11

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

7. SUPPORT COSTS

Governance
Other
costs
£
£
Staff costs
337
7,867
Premises and running costs
8,078
3,020
8,415
10,887
Support costs, included in the above, are as follows:
Other
2021
Premises
and
Staff
running
Total
costs
costs
activities
£
£
£
Insurance
-
1,976
1,976
Telephone and postage
-
1,765
1,765
Printing and photocopying
-
917
917
Sundries
-
1,296
1,296
Office rental
-
6,214
6,214
Office equipment
-
2,917
2,917
Fees and subscriptions
-
6,089
6,089
Training and conferences
-
-
-
Travel
337
-
337
Publicity
-
-
-
Recharge costs
-
(741)
(741)
Project allocation
-
(13,797)
(13,797)
IT support
-
1,127
1,127
Mailchimp
-
315
315
337
8,078
8,415
Governance costs
2021
Premises
and
Staff
running
Total
costs
costs
activities
£
£
£
Wages
7,867
-
7,867
Meetings and admin
-
1,890
1,890
Accountancy fees
-
1,130
1,130
7,867
3,020
10,887		 Totals
£
8,204
11,098
19,302
2020
Total
activities
£
1,810
2,408
1,455
2,400
8,039
1,960
5,314
675
2,203
1,700
(1,063)
(16,392)
-
-
10,509
2020
Total
activities
£
6,868
2,258
1,050
10,176

Page 12

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Independent examiners fees 1,100 1,020
Key management remuneration 51,971 49,513

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

10. STAFF COSTS

The average monthly number of employees during the year was as follows:

Director
Staff		 2021
1
8
9		 2020
1
8
9

No employees received emoluments in excess of £60,000.

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 April 2020 and 31 March 2021 4,800
DEPRECIATION
At 1 April 2020 and 31 March 2021 4,800
NET BOOK VALUE
At 31 March 2021 -
At 31 March 2020 -

Page 13

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments and accrued income
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Liability to external organisations
Accrued expenses
Deferred income
14.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Current assets
256,033
117,346
Current liabilities
(85,278)
-
170,755
117,346		 2021
£
63,638
-
63,638
2021
£
64,218
3,749
17,311
85,278
2021
Total
funds
£
373,379
(85,278)
288,101		 2020
£
55,424
3,490
58,914
2020
£
81,454
4,030
2,200
87,684
2020
Total
funds
£
341,415
(87,684)
253,731

Page 14

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

15. MOVEMENT IN FUNDS

At 1.4.20
£
Unrestricted funds
Operational costs
65,800
Redundancy liability
39,210
Projects costs
29,979
Additional costs arising from sickness
9,297
Moving costs
5,000
149,286
Restricted funds
Energy Projects
2,200
Community Buildings Officer
-
NALC
510
Community Housing Fund
6,315
Rural unemployment
117
BBO Bridge project
-
Northumberland Village Heritage
Project
80,178
Rural Churches for everyone
15,125
National Lottery Community Hubs
-
VCS Skills and Oppotunities (NCC)
-
Northumberland Estates/Big Night In
-
104,445
TOTAL FUNDS
253,731
Net movement in funds, included in the above are as follows:
Unrestricted funds
Operational costs
Restricted funds
Energy Projects
Community Buildings Officer
NALC
Community Housing Fund
Rural unemployment
BBO Bridge project
Northumberland Village Heritage
Project
Rural Churches for everyone
National Lottery Community Hubs
VCS Skills and Oppotunities (NCC)
Northumberland Estates/Big Night In
TOTAL FUNDS		 Net
movement
in funds
£
(8,033)
-
-
-
-
(8,033)
10,648
(23,636)
2,898
12,619
1,957
16,393
(126)
(926)
9,794
3,582
9,200
42,403
34,370
Incoming
resources
£
96,501
26,117
15,424
30,000
28,422
2,000
156,820
-
-
64,925
9,790
19,900
353,398
449,899		 Transfers
between
At
funds
31.3.21
£
£
22,653
80,420
6,161
45,371
21
30,000
667
9,964
-
5,000
29,502
170,755
2,014
14,862
23,636
-
(2,898)
510
(12,618)
6,316
-
2,074
(16,393)
-
126
80,178
(1,874)
12,325
(9,794)
-
(3,582)
-
(8,119)
1,081
(29,502)
117,346
-
288,101
Resources
Movement
expended
in funds
£
£
(104,534)
(8,033)
(15,469)
10,648
(39,060)
(23,636)
(27,102)
2,898
(15,803)
12,619
(43)
1,957
(140,427)
16,393
(126)
(126)
(926)
(926)
(55,131)
9,794
(6,208)
3,582
(10,700)
9,200
(310,995)
42,403
(415,529)
34,370

Page 15

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
Operational costs
Redundancy liability
Projects costs
Additional costs arising from sickness
Moving costs
Restricted funds
Energy Projects
Community Buildings Officer
NALC
Community Housing Fund
Rural unemployment
BBO Bridge project
Northumberland Village Heritage
Project
Rural Churches for everyone
TOTAL FUNDS		 At 1.4.19
£
77,387
32,573
36,616
9,297
5,000
160,873
1,715
5,000
1,486
6,314
1,511
-
-
-
16,026
176,899		 Net
movement
in funds
£
(21,571)
-
-
-
-
(21,571)
2,470
(25,126)
(1,317)
12,721
(1,715)
2,679
83,489
25,202
98,403
76,832		 Transfers
between
funds
£
9,984
6,637
(6,637)
-
-
9,984
(1,985)
20,126
341
(12,720)
321
(2,679)
(3,311)
(10,077)
(9,984)
-		 At
31.3.20
£
65,800
39,210
29,979
9,297
5,000
149,286
2,200
-
510
6,315
117
-
80,178
15,125
104,445
253,731

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Operational costs
Restricted funds
Energy Projects
Community Buildings Officer
NALC
Community Housing Fund
Rural unemployment
BBO Bridge project
Northumberland Village Heritage
Project
Rural Churches for everyone
TOTAL FUNDS		 Incoming
resources
£
85,549
28,243
18,384
30,000
51,991
2,730
82,599
84,600
26,250
324,797
410,346		 Resources
Movement
expended
in funds
£
£
(107,120)
(21,571)
(25,773)
2,470
(43,510)
(25,126)
(31,317)
(1,317)
(39,270)
12,721
(4,445)
(1,715)
(79,920)
2,679
(1,111)
83,489
(1,048)
25,202
(226,394)
98,403
(333,514)
76,832

Page 16

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

15. MOVEMENT IN FUNDS - continued

Designated funds

A redundancy fund was established in 1995/96 in recognition of the need to provide for the possible costs, which could be incurred by the Charity, upon termination of employees' contracts of employment. A projects fund was created in 2001/02 for the initial support or extensions to special projects.

Transfers between funds

The net transfer from restricted to unrestricted funds takes into account the understanding from funders that an agreed and reasonable allocation is spent on necessary support, management and indirect costs

Restricted funds

Funds have been received from National Lottery Heritage Fund and Rural Churches for Everyone. These are held in our restricted funds, as they were unable to be utilised during this financial year due to the pandemic and will be expended in the ensuing financial year with agreement of the funders.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

17. POST BALANCE SHEET EVENTS

The trustees are aware of the potential financial impact on the charity caused by the Covid 19 pandemic and related Government social distancing policies however believe that the charity remains a going concern.

Page 17

continued...

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. FUNDS ADMINISTERED FOR EXTERNAL ORGANISATIONS

Funds received from external funders for and on behalf of other organisations. Not for the use of CAN activities or purposes. All decisions, allocations and distribution is decided by external organisations or panels.

panels.
Income Expenditure Balance carried forward
National Lottery Community
Fund 255,487 249,987 5,500
Windgates Windfarm
Community 90,284 31,566 58,718
Grants to small local groups 2,600 2,600 -
Liability to external organisations 64,218
Analysed as: Income Expenditure
National Lottery Community 255,487 249,987
Fund 11,255 Humshaugh Village Hall
27,500 Elsdon Village Hall
30,000 Howick Village Hall
26,232 Carrshield Village Hall
17,000 Heddon Knott Memorial Hall
30,000 Slaley Commemoration Hall
21,000 Creighton
50,000 Hepple VH
27,000 Stamfordham Village Hall
10,000 Administration of scheme CAN
Wingates Windfarm
Community Fund - Infinis 90,284 31,566
1,440 Coquetdale Group
2,880 Longhorsley Local History Society
525 Longhorsley Village Playgroup
121 Longhorsley Art Club
162 Longhorsley Parish Council
657 Longhorsley VHC
4,575 Netherwitton Village Hall
3,672 Northumberland Rivers Trust
380 NTC Touring Theatre
1,525 Rothley & Hollinghill Parish Council
175 Simonside Country Fair
504 St Giles Church Netherwitton
960
1,500 Upper Coquetdale Film group
416 Wingates Village Institute
538
750
750
360
2,500
3,750
179
375
2,872 Administration of scheme
Grants to small local groups 2,600 2,600
Glendale Community
The Joicey Trust 200 180 Communications Group
The Joicey Trust 900 880 Warkworth CC
The Rothley Trust 800 800 Warkworth CC
The Rothley Trust 700 700 Action A Acomb
40 Donation to CAN

Page 18

COMMUNITY ACTION NORTHUMBERLAND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Community donations
Other trading activities
Recharges for administration
Investment income
Deposit account interest
Charitable activities
DEFRA
Northumberland Association of Local
Councils
OilCAN/EnergyCAN
Rural Employment
Wingates
Northern Gas Networks
Community Initiatives Officer
Rural Connect (NEEAL)
Haltwhistle Partnership
Energy project sundry income
Community Housing Fund
North East Comm Led Network
Empowering Communities
BBO / NCC
Community Foundation
Berwick Community Trust
National Lottery Heritage Fund
-Northumberland Village Hall Heritage
National Lottery Heritage Fund -Rural
Churches for Everyone
National Lottery Community Hub
VCS Skills and Opportunities
Northumberland Estates/Big Nig ht In
Village Hall Portal (WNCBC)
VCS EP Local Intelligence Netw ork
NCC Covid 19 Support
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Administration		 2021
£
3,685
1,496
805
42,405
30,000
6,738
2,000
2,872
20,000
15,424
3,500
9,000
3,417
28,422
5,000
1,000
156,820
5,000
2,700
-
-
64,925
9,790
19,900
2,000
3,000
10,000
443,913
449,899
4,361
136
4,497		 2020
£
5,645
5,536
1,093
42,405
30,000
9,341
2,730
2,829
20,000
18,384
2,400
9,000
1,043
51,991
5,300
2,000
82,599
5,000
2,200
84,600
26,250
-
-
-
-
-
-
398,072
410,346
4,107
167
4,274

This page does not form part of the statutory financial statements

Page 19

COMMUNITY ACTION NORTHUMBERLAND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Raising donations and legacies
Charitable activities
Wages
Social security
Pensions
Project costs
Support costs
Other
Insurance
Telephone and postage
Printing and photocopying
Sundries
Office rental
Office equipment
Fees and subscriptions
Training and conferences
Travel
Publicity
Recharge costs
Project allocation
IT support
Mailchimp
Governance costs
Wages
Meetings and admin
Accountancy fees
Total resources expended
Net income		 2021
£
168,838
12,559
10,131
200,202
391,730
1,976
1,765
917
1,296
6,214
2,917
6,089
-
337
-
(741)
(13,797)
1,127
315
8,415
7,867
1,890
1,130
10,887
415,529
34,370		 2020
£
162,030
11,609
9,722
125,194
308,555
1,810
2,408
1,455
2,400
8,039
1,960
5,314
675
2,203
1,700
(1,063)
(16,392)
-
-
10,509
6,868
2,258
1,050
10,176
333,514
76,832

This page does not form part of the statutory financial statements

Page 20