**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:
- Promoting Rural Issues: Providing and supporting a 'rural voice' to influence policy, programmes and action. - Empowering Communities: Supporting and developing local communities, their key groups and organisations.
- Delivering solutions: Identifying, developing and managing projects to address the needs of individuals. - Addressing climate change: delivering projects and influencing behaviours to help meet climate action requirements.
In practice we deliver this in a variety of ways. For example:
- By devising and running a number of services of benefit to local rural communities, for example in the fields of fuel poverty, employability and housing
- By providing 'infrastructure' support to village halls/community buildings and Parish/Town Councils across the county
- By continuing to provide a wide range of expert advice, information, encouragement and other forms of support to key community groups
- By running training events on themes such as management, licensing, risk management, websites and food safety
- By supporting networking, co-operation and mutual support between community bodies such as village halls consortia and NALC
- By monitoring and influencing local and national bodies and service-providers to ensure that they respond to the needs and opinions of local communities
- By promoting the take-up by local residents of new opportunities, such as bulk purchase schemes and energy efficiency measures
## **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:
- delivered through a variety of media, including e-bulletins, face-to-face contact, posted hard-copy material,
- emails, CAN website etc
- available in all parts of Northumberland, without prejudice
- open to new, as well as established, groups and organisations as funding permits
- able to draw upon a high level and wide range of expertise, for the benefit of our beneficiaries
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:
- Promoting rural issues
- Empowering communities
- Delivering solutions
- Addressing climate change
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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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':
- the requirements of Section 7 Statement of Cash Flows.
## **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