Charity rgglstrntlon nwnber 1144604 Company regI$￿tIOn number 07806401 IEngland and w*1￿) COMMUNITY ACTION NORTHUMBERLAND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 COMMUNITY ACTION NORTHUMBERLAND LEGAL AND ADMINISTRATIVE INFORMATION Trustees The Venerable Dr C Sowtyjt Groves J Ashd(r J Hunwhry5 EA EJ1￿)11 V V8Ltyn NJ Hiyjks B Hensby Proles50r J Phllpson C Wright (Appoinied 70 Juty 20231 IApp(ynled 8 July 20241 (Apwinled 20 November 20231 Chief Ex*¢¥llvg A Doan Charlty number 1144604 Company nU￿ber 0rn>5401 Rggistsr•d office Uwn Bwkl•)g Fronl Street Pegswoc>J Morpeth Northumberfand NE616UF Independent exwnin•r Rob50n LathiA(xounlants Limilejj Ferrnyood Ferrr*ood R¢)ail Jèsmond New¢a￿ upon Tyne and Wear Enyand NE2 1TJ Bankerd brfy* Bank TSB Unty Trust Bank COMMUNITY ACTION NORTHUMBERLAND CONTENTS Page Trustee5' repc¥t IMeFendenl examinefs report sthtemenl of financial actmtbes B￿arKe theel Notes to the financial statements 11-20 COMMUNITY ACTION NORTHUMBERLAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FQR THE YEAR ENDED 31 MARCH 2024 The tru5t¥es pre￿1 I1￿"r annual rekKJrt and financ4al slalemènls for the ended 31 March 2024. The financial statemen15 haNP been Fyewed acCorf￿Qe wrth the acminling pcI￿e$ sel out in note 1 to Ihè finanGial slaternents a￿1 compty with the (*anty's Deed ol Trusl, Ihe Compan￿5 Acl 2006 and 'Ac£ountiry and Reporting by Charites. Statement ol ReCoMry￿nded Pr%tTrce applThble to charrtles preparing their accoiints in accordarice with Ihe Finanr#al Rep￿ Standard appthcab￿ in the UK and RepuNK of Iroland IFRS 1021 leffeGkn've 1 January 2019). Oblgctlvès and activib.es Tlie chaiity's objects are.. 1. To promote all or any purposes for Ihe benefft of Ihe eommuThty in the County ol NorthLMnbertand which now or he￿atter may bè deemed by lalv lo be chafilaNè_ 2. To PfOrnOte and ofganbse cooperalicm) In the xhievement ol the above purposes and lo that end lo tthng loyèther repre5enlative5 of the slaiutory aulhotilie5 and volunlary organisat*xts engaged the furtheranee of Ihe above puiposes within the area ol benefil. CAN ha5 a lorg hislixy ol prOvidw￿ effecb¥e valuerj lo rural (xxnn￿nrt*5. CAW$ visicA) is of wral cr)mmL5nib"es in N(¥thumOerland that are ￿br￿1. indusi¥È ￿ sustai1)a￿a. Our mis*on, reviewed In Mafch 2020. Is to ber￿trt aryj help w51ain ruial communities ITh N(xthumbeiland by." - Pwoynoting Rural Issues PTowding and suppcKtry a'Eural voth. lo inlknènce policy. progranwnes and actKJn. ErtipowerirHJ CommurHtie5 Supporting arid devekwg bcal communities Ihei¥ key groups and organisalions. Delivering 501¥lions. Idenlifying. develw.ng atKI rnanagi¥vJ PTt4ects to address the nee(ts ol individuals. Addressing dtmale change" delNering wi4ècts and 1n1lu￿￿￿rvJ bahawours to help meet dimate adion 18quirements. In piac¢iGe we (le¢iver this in a vattety ol ways. Fof exarn￿e - By dewsing and runniF)g a number ol services of benefii to h)cal rural ccrfnmUnrt￿s. loi ex¥mt4e m the fields of fu•1 Fvverty employaknlity and hoUs￿g By PlOVKJing 'infrastrUctU￿, SUPF%%I to ￿lIage halsICa￿vnitY bu**"ngs ParishlTown Councils across the unly - By conbnuing to provide a WKJe range of expert the. In1(￿￿￿atH￿, enwirageMe￿I and olhèr fomis of support ID key communty groiips - By 5upporling n￿WOrking. C0-OF￿atic￿ and mul￿1 support belween comrnunrty bryjips such as Frilage hals consortia and NALC - By mor5rtonng and nfluencing k)¢al and n*KJnal bOd￿S and seryKe-PiOVKJefs to ensure Ihal Ilw respond lo the needs and opinio1￿ ol local commun￿'eS - By prO￿ting the lak&up by k)cal resKJents ol op[thur¥l￿5. suth as kyjlk purthase schemes and 8norgy effirjency tneasvres. - By running trwning évents on themos SLK* as rnan•3¢n*nl. I￿enSing. risk fflanagemefit, ¥vebsites and food salety. Our Mission has subsequenty been re¥￿Wert again n 2tr2415 wth rnw)or adjuslments to fellecl ow conlir*Jed de¥eb)pmenl and 9i¢x¥th. COMMUNITY ACTION NORTHUMBERLAND TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Publlc b•n•fii CAN operates a Ferformance manynl 5ysleffl whith invofves periodic researclw'ng {and seeking feedbg¢k from) tsur beneficiaries In order to adapt o¢Jr Serv￿e$ and aiAMbe$ to they contwiue 10 bè rélèvanl. a￿￿SSIble and dek"vered in an apwofthalo way. As a rule. CAN'S Ser￿￿S are - dekvered through a variely of Media. mthding e-tyJStb"ns. laC&t￿laCe contad. posted har¢>copy fflaterial, ernwls, CAN wobsite elc . awailable In all parts of Whun*ertaThJ. thout wepth'ce - open to new. as well as established. groups organisations as funding permrts - able to dfaw upon a INgh ￿Ve1 and WKle range o¥ ex￿rtISe. lo advantgge al our b￿)efi￿arle$. CANS Iruslees al actmlies Iri ihè tyht of our ccfflstrtuthjnal objects. we are 5atisf& that CAN conliwes lo opefale exclusively tor public benefrt. Achlovgmonts •nd p•rfomian¢o Changes from pre¥lous year Tts refferl the nèed to reswnd posibvdy to Ihe CO¥KI parthmTrc, our Wev￿US Strate9￿ re￿eW and the continually hanging finarwl enwronrnenl, CAN mainlans ils active locus Northumbwknd's rural communi*'es and has maintained dN&rsity in Ihe amount of luThJs generated through thfferent rC￿e$. This has tnduded. a number ol externally funded services projects. lor the benefrt of ind1v￿Ual$. h¢yJseMkts andlor community groups covering such lowcs as energy eff￿￿ney. fuel poverty, employatslrty and l¥xJsing In addition to our traditK)nal core strengths In relation to village halslcommuThty O￿ldIng$ and Goun(Ab. In addilion. we have continued lo actwety seek strorvj relatI(￿ShIpS wth key partneTS in order lo maximlse Ouf effecti¥eness p) a¢h*ving Ouf obi8CINes and we have ¢onsolidaied our t3p￿thY in relab.on to core areas. Flnanelal revlew CAN has maintained an increase in its oveTaN lundir¥J in • lime ol cL￿til￿￿n9 Cha￿eS (*Je lo the aftermath ol the COVID (xisi5, Ihe rising cost of liwng and restricted publ¢ sector funds. Oesprte such significanl challenges irnpadirig Ihe ¢h8ritY SèClOT. the rise in ovÈraN funding can onty be c￿diled lo the hard work and dedicats)n am CAN staff and volunlee¥s. The positsve results are a strong Ind￿tc¥ ol the conbnL*d lugh value ￿aCed on CAN and rts lal ￿e￿1¢t& lo rural Northumbefland. by fvndefs and pthf5. CAN'S total Income tOT 2023-2024 Increased ￿aIn Its £893.304 The increase ss expla￿ed by a rise In specifiG litne- limiled project fvnds induding those reLaled to the Nalional Lottery Community Fund 3Trd a range of energy proieas. It also rene¢ls the emérge1￿￿ ol new inrftatNes inthding the Sohd Foundations projeei It8king the place of the former BBO programmel. R¢Jral Housin9 Enabliny woject IRHEI and Volunteering Oevelopmenl proiecl. The rise in income is aitribuied to a ¢￿tsnued grovAh In our effectNe collaborations wilh a range ol key partners and the nL*mber ol separate funth'ng sources secured. In 2023r24. funds were secured from 16 sources, repiesenting a 33% Increase on the nurnber of swces in Ihe we¥ious ye￿. IncxeaSi￿ the divetsty ol fvnds se0j￿d is a key e￿ment of CAN'S financi￿ strategy_ Total payroll cosls have n&en. diredly rellecting the g￿￿￿h of ow actrvitie5 m piomding serv￿$ lo the wral community ol Northumberland. Desprte this Ivease. the tot4 amount s￿t m governènce c051s has ieducèd. The irKrease in payroll wslB has been ffl￿e than outmal(*ed by Ihe add￿'onal delrvewy of 5erviGes to the fural ¢amniuniles of ￿rthuMberland. who. logetl*i wth the Trust￿ of CAN. owe a ￿e debt ol gratitudè to al the staff a￿1 voluntèers ol CAN for th￿r conl'nued ¢xrfslanding performance during 2023. COMMUNITY ACTION NORTHUMBERLAND TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT> ICONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Reseryes poli¢y Community Actsoi) N(xthun*Jertand ￿lmO 15 mainty derN8d Irom gr￿lS and donatKn5. a w¢)wing woport*)n of our income 15 derived from trading, These fesources are suty'ecl lo fluo*Ual￿n. arKI are tsme Imiled depending on the nalvre of the funder or fuTh*ng prcKJramme. As part ol our strategic planniro. we as tAieCtOfs￿rusIeeS beI￿ve rt is im¢MYtant lo relain ieserves ill oidw lo maintain effective resource management and as*1 wlh financial ￿a￿"lity and k)ng-iemi sustainabilrty. We als believe this will build Ihè cMfK*nce ol our benefioaries fijnders. Èmpbyees and wyjer stakehdders help CAN mèet expectations ol transparency and awunlab&'ty. Due lo a thanging and u￿rtan lundry enwronmenl we ha￿ ostatlished several unrestrtted designated funds 4vhieli Includes one wh¥ch equates lo al ka51 of tyjr core anr)ual cost5 ie¢atiTFg lo govemance, back-office support and developrnenl work lexcludirw p￿￿Cts1. bel*ve this to be ￿ aF¢roprL3tè of rèyA)urces nece56ary to funclion effe(Xivety for a penod of 6 months. finarTrcaal diffrculkn.ès OCCUf beyond the conlfal of CAN. These dilticutties Indude unplanned and unforeseen wKreases in expenditu￿ or decreases in in¢ome. That Ihis is a Pfudenl polKy Is itnderlined by IhE ryrcumsiances surrounding Ihe pandeniic and whiisl we, pa￿Y by our own effort5 and parfy by external supkM)rt, tnueased our resour(*$ during ths perKJd, Ihis mi￿1 not have been the Case. Othals of bhese resèrvès arè sèt oul in nole 14 lo Ihese accThml$. Because our costs and liabihtEs over lin)e the level of each fund be ag¥eed by the FIna￿e and General Purpose5 Crynmittee and approved by Ihe Bowd. As diTe(aoislru$lees we telie¥e In a coniinval KK(¢ess of careful rinar)cial managernenl and will reV￿W thts po&w annually. tak￿9 INO rA)nSidèrat￿n any siwifrant thanges in the organisation's lin￿¢45 circumslanrw. Rlsk management CAN lakes a conyehensive and syslemabc approath lo rtsk-M￿ageMenl. KlentifyY)g significant rtsks under 5 main headings" extemal and strateg￿. go¥ernancÉ." fmancial." operatma and personnel.. and complian￿. Procedures are In place lo miligale or otheTh¥ise manage the mosl s￿lI1r￿lI1 risks identified. Plan$ lor future periods In 2024125 we will dehvef agansl ow vfyori aThJ fflission as sel oul in the Y)bJ"ecl*ves and acb"vrties' sethon above wrthin the changing context of Ihe cost of Imng r￿s[S. thanwj publ£ sector lunding regim05 ar￿ other signifficant èxternal issues. This will focus on.. - Promoling wral iswès . Ellip(￿en1i9 communrtie5 Deliveri￿ 501uts￿s - Addressing rlimate ch￿e We will continue to buld slrong relaiK￿sh￿s with our key ptheFS and seek lo de￿lop actrvitEs lo address the unmel need$ of Norlhumberfands njial U)Mmun￿"e$. We wil also seek to ￿¥jUaNY bulo ow reser¥es to rellecl recent prgiecl acb"wties. We will seek 10 develop slrorvj relalioT)$hips wlh new N¢Yth Easl C(xnts"n&l Authfth. COMMUNITY ACTION NORTHUMBERLAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 5tru¢ture, goveman¢e and management Governing document The charity is coiilrolled by Ils goveming document. a deed ol trust a￿1 rnnstitute5 a hmiled compony. limited by guarantee. as defined by the Companie5 20C6. Charity constitutio CAN is a charity and a crynpany limrted by guar*)tee whth aims lo suwwl rural CAJmmunrties in Northumberland that are wbrant, I￿luSiVe. and Susiain3b￿. CAN Is one of 38 rnembeis of the ACRE Netwcwk IAdioi) with Communitiès in Rural England). aN of conlinue to recw¥e suprx)rt dired from 9overiin)enl through the Departmenl lor F.nvironmenl. Food and Rural Aff3Ks (Delral. CAN works across Northumberiind and 1xy(￿￿ i relat￿n lo part￿UL￿r afeas ol wves JAshdwin J Humphrys EA Ell￿tt V Vaughan NJ Hooks J Clark S Ellis B Hensby Professor J Phb'lh'pson C trwighl inled 10 Juty 20231 (Appointed 15 May 2023 and 20 November 20231 IRes*3ned 25 Septembw 20241 (Ar4X)W)ted 8 Juty 20241 (Appointed 20 Novembef 20231 None ol the trustees has any beneficial inlere3t the ¢Dmpany. All of Ihe Iruslees we members of the company and guaranle? to Gwlnbule £1 In the event ol a winding up. Peoplè with Siynificant Control The company kriows or ha5 reasonable cause to teheve Ihat tt*re ￿ no cegistratAe person or iegi5trable felevanl legal enlily In relalvTr to the corYyany_ CAN Is fflade up ol over 1(10 indiwdual or organisalional members and managed by 9 tJireGtorsrtruslee¥. Coiisequenlly, 110 Individual has more ihan 25°A ol the companys voting nghts so th8re are no people wrth swnificant conlrol who Sho￿ be regstered a5 required by Ihe Corypanies Ad 20C6. COMMUNITY ACTION NORTHUMBERLAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Planning and implementstion GAN'S trustees prepare a Bu9ness Plan a 3.yeaf pÈrK)d which is revw*ed along wth an annual budget. To9elher. these pLin$ set out the rL4es ai)d aclmtses whic* CAN staff UfKler1ake on behat of ihe Board. The Board re9uk7rly rTK)nilors reviews CAWS work lo en5Ufe thal il Is of wblJG benefit, and that Ihè Charily Commission's guidelines on pviAic tse￿fft are mel. All ol CAN'S slaff afe emrAoyed directty by CAN. CAN also conlr¥a¢d with a Ma￿et￿g c￿SUm8￿t to 8UPkK)rt our cOmm￿￿at￿￿ &liwbes a small number of work coaches al our Rufal Efflpkjyment Hubs From time lo bmè, CAN emrAoys and supports thÈ development DI small nLimber ol slaff on behalf of olhei bodles fflosty ¥ohMtary organi5al#)n5 which we In their earfy stages ol developmenl, or which do nol have ihe capacity directty lo effltAoy and manage Ihesr own staff. Cuirently Ihis rdal&s the Projed Officer lor Pr￿rt￿￿ Conwnunity part1￿$￿1p and the Coordinak* for Communities CAN INorVI Easti. Over the past year. Ihe Board has met once every hvo ￿￿)nths, and rf feeei%es and cnnsxlers reKvrts from staff on the delivery ol Ihe 8us+ness Phn. R¥lated partles CAN Is a partnership body. wrth a rarigè of intfivmluals. statutory vol￿13￿ bodEs in its memter5hip. As a "community developrnenl Ixdy., CAN prowdes serv￿3 lo a wide ian9e ol ILKal groups and a9en¢ies throughout Norlhumbeiland all of whth are nvrted lo altend CAN'S AGM 3nd Can our regular news bulelins ICAN e- news). In addrtion, from time lo lime CAN ton¥ènes and supports a range of Iwns and networks.. for examp￿. ir) relats'on lo villa9e ha1151eommunily buikJing5 and communrty-led h￿sIN3. CAN has established 'Cc*nmuniliès CAN (North East) Ltd" as a Ccffipany InNted by guarantee Company Number 11203303, 01 which Il is the SO￿ member. Voluntoers CAN erieourages people to Lmderlake ¥otunlary act￿ their own corrfflunilie5. ￿ Wider vduniary organisoth)ns and olhei sett￿98, CAN rtsell Teceives assistsnce in several ways. -The board consssls ol unpaKI indmduals who volunteer their tsrre and expertise. -11 benefi15 frown the unpaij ad￿￿la59St8￿ce ol othef vol￿tearS, some ol whom trom partner r*ganisalv)ns The Iwuslees. ieport was appfove•J by the Boarf of T￿￿t￿. urnphry5 Tr￿1¢• Dale.. 11.11.24 COMMUNITY ACTION NORTHUMBERLAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY ACTION NORTHUMBERLAND l report to Ihe truslees on my examiiution ol the finartial staiem8nts ol Community AC￿ N¢ylhumberfand IlhÈ chaiilyl for the yeaf en￿d 31 March 2024. R•8pon8lbllltlo8 and b•81s of rttport As Ihe Iruslees of the chanty land also rts d*e¢t(Ms fof Ihe pwposes of ccmpany Iww) arè responsiué lof thè preparat￿n ol the financial statements in x¢ordanrm wilh the fequirements of the Companies Act 201b Itl* 2006 Having satrsf￿d myself thal the fr4noal slalemenls ol Ihè d)3rity afe not requKed to be audrted uThYer Part 16 of the 2006 Act and are ell￿ble lor *idependent examination. I repjrt in re¥￿1 gf rTry examination of the d)arily's rin8ncial slalemenls Gamed out urKler 5eGtion 145 of the Charites Acl 2011 Ilhe 2011 Acll_ In carrying OLII my examinalM)n I have followed al Ihe appheaLqè Dirèciioiis gNèn by Ihe Chafity Corrmis510n under 5eclion 14SiSllbl of the 2011 Ad. Ind•poftd•nt •xamin•¢8 ¥t•t•m•nt sin￿ Ilie chaftly's gross ii)come èxceeded £250.000 yw examiner n￿st be a member ol a body listed in sect40n 145 or the 2011 Act I confirm Ihat l am qualrfied lo undertake the 0x8m1natiL￿ becaLtse l am a member ol Association ol Chartered certif￿ Account￿t$. which is LY* ol listed t>odies. I have completed my examinalin. I confifm that malters hm ¢om to my alIent￿n in connectKJn wth the examination gwing rne cause to belie* Ihal In any material respect.. accounlirig r￿OrdS weie ￿1 kept in respect ol the charily as required by sedIC￿ 386 of the 2C(6 Ad,. or Ihe finaneial s131ements do not accord with those records or the Ilnan¢ial statements do not comply wilh the accounb.ng requirèmènis of section 396 of the 2006 Ad other than any requirement Ihat Ihe ￿(XY*1S gNe a and fa￿ *￿eW whKh a matler wnsKlered as part ol an indepeTrJent examinatton". or the fi'nancial 51aternents have r¥)1 been prepar¢d in accordance wrth the Fnelhods and wnwles of Ihe Slatement ol RecomrneThJed PTaclice for a1x0￿￿ng an(1 re￿￿hn9 by tharrtes appIrab￿ to charl￿$ preparing thèir accounts m ￿rdanr* with Ihe ReFthing Stsndard awicable in Ihe UK aThJ Republic ol Ireknnd IFRS 1021. I hawe no toncerns and ha¥È CA)me across no other matte(s in conneclKJn with ￿ examinaiion lo which attention sho Id be drawn In this report In order to enat4e a pioper wmlerstanding of the financkal statements lo be ieathed. Nicholas Cunningham FCCA Robson LaidlerAccouDtants Lwnit•d FeTm¥c¢)d House Fernwcrfxj Road Jesmond Newcasue upon Tyne Tyne and Wear NE2 1TJ England Dated .Ll-Ll-. COMMUNITY ACTION NORTHUMBERLAND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Cunont fSnanel•l year Unrg8trlct•d Rostricted lund 2024 Tot•1 Total 2024 2024 2D23 DOnat￿S and legaxs Chariiable acbvit￿s Oth8f Irading adMIK*S Investments 3,395 13,004 4,079 3.481 3.395 882.349 4,079 3,481 4.641 716.060 9.79) 1.286 869.345 Total Incomè 23.959 869,345 B93.304 731.7ri Rai5irvJ furKI$ 4.TT5 4,775 4.94S Ch¥rilat4e ￿MIES 113.946 763,472 877.418 738.700 Total expendlturo 118.721 763.472 882,193 743,645 Net loutgoingllinconyng resources belore tsan5ferJ 194.762) 105.B73 11.111 111.8681 Gross Iranslets between funds .210 (*.2101 Net in¢om#lloxpondlturel for the yearl Ngt mo¥ement In funds 111,868} Fund balarw al 1 Apiil 2023 191.587 71,286 262.873 274,741 Fund balances at 31 Ilarch 2024 193.035 80.949 273.984 282,873 Stat&￿￿nI ol fi￿ck￿l actMti&s iiKhJde5 all 9&￿$ ID$ses recognised In the year. The statement ol finanGral a(*vili9$ mdudes all gaTrns arKI losses recogntsed ￿ the year. All In￿rne and exF¢r)dilure rjerive from continuing actmties. The st3￿Ment ol fina￿la1 activtb'e5 also ¢))mF4es wth the Teyemenls fof an *)d expenditwg aCcO￿t under the Compan￿5 Acl 2(K6. COMMUNITY ACTION NORTHUMBERLAND STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prior financial ygar Unrnstrlcted R•strkt•d fund$ fvnds 2023 2023 Total 2023 Notes Donal￿fis and ￿￿leS Chanlable èctiwtie$ Other tradin9 actiMtie$ Ir7vestmenls 4.fj41 51.027 9.790 1.286 4.641 716,(hO 9,790 1,286 Total lftcom• 8fj,744 665.033 731,777 Raising funds 4.945 4,945 CharIt￿e act1vrt￿S 135.484 603.216 738,700 Totsl expgndilure 140.429 eiJ3,216 743,645 Net loutgoingllincomlng rnS¢)ure￿ bèforn tr&n*forn 173,685} 61,817 111,8681 Gross transfers between fvnd$ 88.125 188,1251 Net income11expendi￿reI lor the yea N•t rnovwnent in funds 14.440 126,3081 111,8681 Fund balances at 1 Aw"12022 1TI.148 97.593 274,741 Fund balance5 at 31 hlvch 2023 191.588 71.285 262,873 COMMUNITY ACTION NORTHUMBERLAND BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Nol*s Current assets Deblors Cash al bank and in hand 12 123,816 302.$94 171,036 308,167 426.410 479.203 Creditors: amounts fallS1)g due within one year 13 {152.4261 1216.3301 N•t ¢unent assets 273.984 262,873 The fund$ of thé charity Restr￿ted income lunds Unre51ri¢ied funds 16 1S 80.949 193.035 71,285 191.588 273,984 262.873 The company is entitled lo Ihe exempl¥￿ Irom Ihe 8udtt reWireme￿I in 5eLlion 4TT ol Ihe Companie5 Act 2006, for Ihe year ended 31 March 2024. The directors ackno%Yledge theY responsibilrt￿s lor (x)M￿ying wlh the reotsirem8nts of thè CompaThes Act 2006 wrth respecl ¢0 ac¢A)unling records and the prewab.on oi financAal stalemenl$. The rnernber5 have nol required Ihe company lo oblain an audit ol Is f¥wtKial statemenls lor thè year hl qiiestk)n in accor(lance with seclK)n 476. These financwl slalvn*nts have been wepared in accordance w*h the PlOWSK)ns applicatrAe io compani88 su*'e¢i lo the small compan*s fegHne. 11.11.24 The fnanaal slalemen15 were approved by the truslees on .. umphrys Trustae Company regislr8hon number 07805401 {EngLaTrJ and Waes) COMMUNITY ACTION NORTHUMBERLAND STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Cash flows from op•rating •ctiYiti Cash (absorbed byllgeneraled from operations (9.054) 38.770 In¥o$tlng 4Ctl¥ltles Investsnenl inG(xne re￿￿1 3.481 1.286 Not c¥$h g•ngr¥t•d from inv•sting aG￿VItIeS 3.481 1.286 Net c¥¥h u¥•d in finan¢*ng •ctivstl•a Net 1dècrèaselll￿Trase In cash and cash equivalents 15.573) 40,056 Cash and cash ewsvalents al begnnirvj of year 308,187 268.111 Cash and eash equlvalents at end of year 302.594 308,167 10- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ountlng pollcies Charity inforniation Community Action NorthUM￿￿￿)d ts an incorporated chanly Irtofporated in EnglaThJ and IMdk$. rhe registered office is Uniun BU￿Ing Front StreeL Pegswood. Morpeth. Northumberland. NE616UF. 1.1 AcGounting Ggnvontlon The finanGwl 51atemenls ha4* been prepare(I w) accordan￿ wrth the cW"Vs governing documenl. Ihe Companies Aet 2W6. FRS 102 "The Financ1￿ Re￿rtIng Slandard applicabk ￿ Ihe UK and Republ￿ ol Ireland" I-FRS 102-1 aThJ Ihe Charties SORP "Accounling ar¥J Reportsn9 by Chafilies St31emenl ol RecommerK*d PTa¢tice ap￿1¢ab￿ to chaiilEs Pfeparing their accotsnls In a¢eordan¢e WAth the Financial Reporting Standard ap￿1¢ab￿ in the UK and Reput4ic of Ireland IFRS 102}" lofferthe 1 Jan￿ry 20191. The charity IS a Public Benefii Entrty as defined by FRS 102. The chanly has taken advantsge ol t￿ WOm"SK￿$ in the SORP fiy charib.es to prepare a Slatgnerl ol Cash Fknws. The finanTral slatem¢nts are Pr￿rg￿ in sl•tr19. whKh ts Ihe funCl￿n# ￿llencY of th8 charty. Monetary amounls in th￿ financial slalements are rounded to Ihe nearest £. The fiTrgnGkql 5talewnents ha￿ been prepared W￿)er Ihe historical c051 ccrfwention. The principal accounting FKJlries adopied are sel bekyw. 1.2 Going concern At the Iirne ol approvin9 Ihe financial statemen15. ￿ l¥ustees have a ￿asonable expe¢t81ion that Ihe charity has adequate resour¢es lo ujntwwe in operah.onal e￿SienCe Iof the lor8seeable flrture. Thus t*e trustees conts"nu8 to adopt tho goKvJ concem basis of acc£Junling in preparirvJ fin￿r￿￿ statements. 1.3 Charitsbts funds Unrestricled luThJs are a¥a￿able for use al dIsuet￿n ol the Iru51ees w) lurtheratKe of the¢r eharitabl& objeclives. Restricted 14tnds are subject lo spe(ifTrc (x)ndilioiis by donors or 9ranlor5 as to they fflay L* used. The purposes and uses of the resIrKl￿I fu￿15 are Set in the ￿lIeS lo Ihe Iinanual statements. En(k)wment lunds are sw lo specrfic c￿￿KIn5 by donors that the caprtal must t* maintsined by the chaiity. Further expbnaiK)n of natLwe *KI purpose of exh fur¥J is ffithded in Ilie notes ￿ Ihe linanc%g1 slalemenls. 1.4 Incomè Income is reGogn15ed when the tharty is legally enlrtled to it aftef any perfomiance condilims ha¥@ b88n mgt. the amounts can be rneasured ￿￿ty. a￿1 it is probth that an¢4)me will be received. Cash donalioiis are recognwl on rece¢pl. Other donattorts a￿ reco9nised once Ihe chanty has trEen nolrfièd ol the donaiion. unless perfomianct ￿ditA)n$ requ¥e deferral ol Ihe amounl. Income lox recoVera￿e in relation lo Il)nalions le￿1¥ed under Gift or deeds of covenJnt Is recctyjnised al the lirne ol the donation. Lega(ie¥ recoJnised on recev L¥ otheNise rf Ihe tharty has been rn)tifièfl ol an InWnd￿g di5tfibulitin. the arnourbt is k￿n. a￿1 rwAipt is 8yw*ed. If ihe arTh)unt is not known. the legw ￿ treated as a contingent asseL COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Accounting polici•s IContinu•dl l.S Exp•ndituYe Expenditure 15 recognised there ￿ a legal or con51ruclr4e olAigatson lo transfer econofflic bènefil to third party. Il Is wobat4e that a transler ol econom￿ benefrts will be iequiied ￿ set1￿Ment, and the an￿￿nI ot the Obligat￿ Can measiiTed reliab￿. Expendrtwe is da5sthd by actmty. The costs ol each aLIMty are mwje up of the total of {*'￿ c0515 and shared cosls. includiNJ supp)rl ￿$1$ Invol¥ed In undertaking each activity. th.rect costs attr*￿13￿1￿ lo a siiigle activity are allocaied direciiy io Ihal aCtfv￿y Shared costs which cor)tribuie lo n￿e than one actiwty and support costs wh￿h aTe not attnbulat)le to a ￿r￿e actNrty ale appOrt￿ned belween those a￿¢￿lES on a ba515 consislenl wlh the tjse of resources_ Cet)Iral slaff co4s are 4h)caled on the bash5 01 D"n* spenl, and dewecialion charges are alocaled on the pcKiKJn ol Ihe assel"s use. 1.6 T•nglble fixed I￿*18 Tangible fixed assels ale inrtially measLThI al cost and subsequenlly measwed al cost or valuat¥)n, nel ol depreckition and any iftwirmeni losses. DeprecIa1￿)n is recognised so as lo write off Ihe r¥)st 01 valuation ol assets less th￿r resHlual values over the¥ useful li￿$ fdlowirKJ bases". Computers 33% straw hne The gain or bss arising on the disposal of an asset ts de1errThl￿d as Ihe difference between Ihe sale proceeds and the carrying ¥alJe oflhe asset. and is recogntsed in Ihe slatement of thar￿al act￿rtI￿. We do not depieoale any equipment under the wchase m of £1,COJ. Al wesenl no rtemg OVW thls value are hekl. 1.7 Cash and cash •qui¥al•nts Cash and cash equivalents ￿Clude cash in hand. deposits held at cal wilh banks. othef 5hort-temi l*iuh investments wilh onginal malunlie5 of Ihree tTh)nth5 or less. bank ¢)vwdTaft5. Bank over(Iraft$ a￿ Shown Yrfrthin borrowngs In ¢￿￿ent habibt￿$. 1.8 Taxation The Ch￿tY 15 exempt from rJYp0rat￿ tax on rt5 charitatle aLawit Ineom• Irom donatlons and kgact•s UnT￿trIcted Unw¥•trFd•d fvnd¥ fund8 2024 2023 Donth'ons and gffts 3.395 4.641 12- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitsblg •ctS¥ltles Ch•rltable Charitabl• activities activltles 2024 2023 other incrrne Grant in¢(Nne 49.046 B33.303 63.027 653.033 716,060 Anatysis ty fund Unieslrict8d fEmds- gewal RestiKted fuwvJ$ 13.004 869.345 51,027 665,033 882,349 716060 Perforniance related gr*nts DEFRA Commthity FoundatK National Lottery Comrwftty FurKI Energy PrVI￿lS CIO l By Lottery I WNCBC RCEF NICRE 880 1 NCC Community Housing F￿￿ REDRESS Olhér 43.305 15.ClJO 272.993 157,337 42.405 30,OCM) 97.341 19.155 94.￿0 12.000 236.137 30.115 83.296 8,524 8.697 36.471 122.645 173.797 833.303 653.033 Induded in olher grants is £4.500 (W23. £4,5￿) frorn R￿al Eryk)yment Hubs. £Nil (2023." £1,435) CELL", £2.5￿ 12023.. £2,500) from Baninger Trv5t." £95.976 12023. £Ndl from UKSPF. £26.600 12023 ..£nil) Norlh ol Tyne Combined A￿1￿)￿¢Y." £10.47112023 . £nill Tees Valley C¢)mbned Atslhority" £5,(M)012023'. £Nill from The Sir Jo￿$ Knotl Trust.. £3.00012¢Y23. £NI} fvom The jO￿Y Trust", E25.75012023." £Nill Irom ACRE. 13 COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINVEDI FOR THE YEAR ENDED 31 MARCH 2024 ChaFltable actlvbiles (Contlnuedl Oth￿ Income The Idlowing ￿lOun1S a￿ irtch￿d in othei 2024 2023 Jrthumbetsnd AssocIa￿n ol L(￿1 Councls Prudhoe Partnerslwp Haltwhifjlle Partntrship Wirigales Oil CAN £30.(M)O £12,SOO £30,000 £12,500 £14.000 £3,285 £3,242 £3,659 £2,887 Totsl £49.046 È63,027 Incomo from oth•r trading acti¥lti¢s Unrestrlcted Unrestrlcted funds tunds 2024 2023 Retharges 101 ￿MInIstrat￿ 4.079 9.79) Raising funds Unrestrlcted Unreslricled funds funds general general 2024 2023 Adminisiralk)n Stsff ¢osi$ 165 4.610 t13 4.832 Raising fu￿ts 4.775 4.945 4.775 4.94S 14- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 EXpendI￿r¢ on chalilab￿ a¢tiviti•¥ Ch*ilable activitie$ 2024 Charitablo •¢tlvitles 2023 Dfirect Costs siaff costs Pi01￿1 costs 168.716 691.375 23S,486 478,097 860,091 713.583 SharÈ of support and yov•rnanc• costs not• 7) Support Goveman 9,470 15,647 11.983 877.418 738,700 Ana￿￿1¥ by fund unres1r￿1￿j funds RestrKted funds 113.946 763.472 135.484 603.216 877.418 738,7CIJ Support ¢o¥ts Support Governance costs 2024 Support Gov8rnan¢è costs easts 2023 Stsff costs Insurance Telephone. FK)slage & stationery SuThJry expenses Ceniial office cos15 oriKe equiprnenl Fe8s & svbs¢riptions IT support Travel Project albcalton 8.290 8.29) 2.518 9,702 9,702 2,473 2.518 2.473 3,&99 3.389 3,1 9.870 6.144 1956 3.168 9870 6.144 1.956 6.488 1.303 1.274 123,2061 6.144 1.987 8.755 2.578 1.496 (22,091) 8,144 1,987 8.755 2.578 1.4 (22.091) 1.303 1.274 123.2CffjI Meetings and admin o)slS IndÈwdent examThrs fees 2.421 2.421 4.781 4.781 1.272 1.272 1.164 1.164 11.983 17.327 9.470 15.647 25,117 Analysed between Charitable adimlies 11.9B3 17.327 9.470 15.647 25.117 15- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Trustees None ol Ihe trustees (or arry persons Cp)nnecied w*rth them) re￿1Ve￿ any rernuneration Of benefits from the charity during Ihe year. Thère wefe no trust*s èxpenses ￿ Ircxn th8 thanty dunng the year. Employw¥ The average monthty nurnber of erryfvryees the yew was.. 2024 Numb•r 2023 NuM￿r Difector s￿ff 20 16 Totsl 21 17 Employment costs 2024 2023 Wages and ￿arVeS SorAal 5ecLmty costs Other pension costs 396.563 27,069 23.338 351,958 26,706 20.275 446.970 398,941 Key man&aemenl remunerabon during the year tolaled £59.79212023 . £58.5141 There were rKJ empkny8es whose annual remuneraty.on was more than £60.000 to Taxatlon The charrty is ex•rnO from taxatiM on Ils ad1¥rt￿$ beewse all rts income is for chafrtable purposes. 16- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 11 Tangibl• fixod assets Imputors Cost Ai 1 April 2023 Disposa15 4.800 {4.80QII Al 31 Mafch 2024 Depreciation •nd knp11rn￿nt At l Apnl 2023 Elwninated in rtspe¢l ol thsrM)sals 4.800 14,8001 Al 31 March 2024 Carying amount At 31 Marth 2024 Al 31 Marth 2023 12 D•blors 2024 2023 Amoun1¥ fallbng due within one year. Propayments and xcrued 123.816 171,036 13 Credrtorn: amounts lalllng wlihln one year 2024 2023 Olher creditors Accruals and defwred in¢c*me 79.454 72.972 122.5DS 93.825 152.426 216.330 AmoLints ￿Cl￿￿ed wrthn 01h￿ credrtors are foi bakxlthes lo extemal Ngantsalion$. 17- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 A￿lysIS of net assets betr•thn fund* Unmtri¢t•d R￿trI¢l?￿ lund* lund¥ 2024 2024 Total 2024 At 31 March 2024: Current assetsllkabdrttesl 193.035 80.949 273.984 193.035 80.949 273.984 Unrestricted funds 2023 Restricted funds 2023 Tot•1 2023 At 31 March 2023: Current assétsll&abiWsl 191,588 71,285 262.873 191.588 71.285 262.873 15 0e$lgnatsd fvnd$ The un¥e&tricied funds of the charily comprise ihe unexpentsd balaiices ol ¢knalh)ns and 9ranls which are not su4ed io S￿¢IfiC cwditions by dort￿$ and granlois as lo they rnay be used. These include designated lunds whK* ha¥8 been set a￿dE out ol unrestrbded ￿￿tt$ by the trusÈes lor specific wrpose$. B•lance JI 1 Aprfl 2023 Tr•n¥f•rJ Balan￿ J1 March 2D24 Redundancy fvnd Projects furKI SKkness fund RebCal￿)n fvnd Communty I￿Jndat1 69.476 69.476 11.227 11.227 15.000 {15.1)JO) 102.703 I15.￿0) 87.703 18- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Re•trietod fund$ The restricled funds ol the charty comp[￿e the ltnexFe￿j bala￿85 of (k]na￿"0nS and wan15 hèld on trust Subject to specth condth.ons by doThys as lo how they may be ￿sed. Ilovwwnt Sn lumds Ineomkng R￿DUve•S l Apdl 2023 fe¥uur￿8 Tr•rof*rn Balanta ai 31 March 2024 Rwal churthes lof e¥ery Energy projects DEFRA Core I￿aL￿ luThJ NorthUmbertw￿ Asswatwjn of L￿1 Counols National Lottery H￿ltage FuThJ- Northuml*rland Vilage Heri1•3 CoMmunit￿S CAN UKSPF SFIRural employmenVBn( Nalional Loltery Communrfy fund Community Foundation ithbL Smart management Rul￿ housing enabler UKSPF Voluntary progr3m Sdar prqecl PCP innovatron officer 3.150 21.071 13.150) 126,1361 126,8771 284,982 (231.402) 115.528) {6131 48,513 613 130,1011 101 46.292 3.CQO 36,471 101,822 238.f43 10.C(M) 34.310 2S.750 12.351 37.071 12. 149.7681 134.1371 195.fA151 (187.7221 476 12.3341 11.3771 {40.4TII 1fj0 5.000 10.4B4 10.OIK) 138.1701 113.8011 112.LE31 (41.947 112.6151 (4.99n 12881 4,878 115 6,952 71.286 869.345 {763.4721 I￿.210) 80.949 Tr&nsfefS between fund¥ The nel t¥an5fer from restri¢ièd io unreslrided funds lakes Into the understanding from fijndeis that an agreed and rèasonable althat￿ is spent ￿ nece55ary wpwrt, managefflenl irnjifed costs 17 Related party IraMxttor Thefe were no di8dosable fe18t￿ party twsath'ons dumg the yèar12023 - non81. 19- COMMUNITY ACTION NORTHUMBERLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Cash generated from operatlom 2024 2023 SwpIU￿ldefICI1j for Ihe year 111.8681 Adj'ustrnents for Inveslment Inco￿ re¢ognised Hi st*¢rn¢ni ol ¥dryrties 13.4811 11,2861 Movements in I￿rknng capital.. Deueasellincreasg) in d¥btors (Decreasellincrease in cred￿OrS 47 220 (83.9)41 187.8091 139.733 Cash lab•orbed byllg•n•rat•d from op•rations 19.0541 38.770 20-