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2025-03-31-accounts

Charity registration number 1144604 (England and Wales)

Company registration number 07805401

COMMUNITY ACTION NORTHUMBERLAND

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

COMMUNITY ACTION NORTHUMBERLAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees The Venerable Dr C Sourbut Groves
J Ashdown
J Humphrys
NJ Hooks
B Hensby
Professor J Phillipson (Appointed 8 July 2024)
C Wright
J Rose (Appointed 18 November
2024)
Chief Executive A Dean
Charity number 1144604
Company number 07805401
Registered office Uniun Building Front Street
Pegswood
Morpeth
Northumberland
NE61 6UF
Independent examiner Robson Laidler Accountants Limited
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
Bankers The Co-operative Bank PLC
Shawbrook Bank Ltd
TSB Bank PLC
Unity Trust Bank PLC
Clydesdale Bank PLC

COMMUNITY ACTION NORTHUMBERLAND

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7 - 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 20

COMMUNITY ACTION NORTHUMBERLAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Deed of Trust, the Companies Act 2006 and "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

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, reviewed in 2024, is: Rural communities in Northumberland will be vibrant, inclusive, sustainable and resilient. Within this vision we aim to:

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 in relation to specific projects and programmes to ensure that our services and activities are needed, accessible and delivered in an appropriate way.

As a rule, CAN's services are:

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

COMMUNITY ACTION NORTHUMBERLAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Changes from previous year

CAN maintains its active focus on Northumberland's rural communities and 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 advice, fuel poverty, employability and housing in addition to our traditional core strengths in relation to village halls/community buildings and Parish/Town Councils. New programmes launched during the year include Climate Action in the Rural Northeast (CAIRN) and a Rural Digital Inclusion project. Northumberland Community Energy Ltd also commenced operations with support from CAN to reduce energy costs, increase resilience and lower carbon emissions for community buildings across Northumberland.

In addition, we have continued to actively nurture strong relationships with key partners in order to maximise our effectiveness in achieving our objectives and we have consolidated our capacity in relation to core areas.

Financial review

CAN has maintained an increase in its overall funding in a time of continuing significant challenges and restricted public sector funds. The rise in overall funding can only be credited to the hard work and dedication all CAN staff and volunteers. The positive results are a strong indicator of the continued high value placed on CAN and its vital services to rural Northumberland, by funders and partners and by the impact of our services and activities on rural communities, organisations and residents.

CAN’s total income for 2024-2025 increased again to £991,803 The increase is explained by a rise in specific timelimited project funds including those related to the National Lottery Community Fund, community buildings and a range of energy projects. It also reflects the emergence of new initiatives including the Rural Digital Inclusion project.

The rise in income is attributed to a continued growth in our effective collaborations with a range of key partners and the number of separate funding sources secured. In 2024/25, funds were secured from 16 sources, maintaining the diversity of funds from the previous year – a key element of CAN’s financial strategy.

Total payroll costs have risen, directly reflecting the enhanced level of our activities in providing services to the rural community of Northumberland.

The increase in payroll costs 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 the staff and volunteers of CAN for their continued outstanding performance during 2025.

Reserves policy

Community Action Northumberland income is mainly derived from grants and donations, but a 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.

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, back-office support and development work (excluding projects). 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, partly by our own efforts and partly by external support, increased our resources during this period, this might not have been the case. Details of these reserves are set out in note 14 to these accounts.

COMMUNITY ACTION NORTHUMBERLAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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.

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.

Plans for future periods

In 2025/26 we will deliver against our vision and mission as set out in the 'Objectives and activities' section above within the changing context of changing public sector funding regimes and other significant external issues. This will focus on:

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

We will also seek to gradually build our reserves to reflect the growth in our project activities over recent years.

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. Communities CAN (North East LTD) will transition to a fully independent Community Interest Company in 2025/26.

Property

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

COMMUNITY ACTION NORTHUMBERLAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

The Venerable Dr C Sourbut Groves J Ashdown J Humphrys EA Elliott (Resigned 18 November 2024) V Vaughan (Resigned 18 November 2024) NJ Hooks S Ellis (Resigned 25 September 2024) B Hensby Professor J Phillipson (Appointed 8 July 2024) C Wright J Rose (Appointed 18 November 2024)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

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 eleven 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

Planning and implementation

CAN's trustees prepare an Operating Plan for a 3-year period which is reviewed annually along with an annual 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. In 2024/25 this relates to the Chief Officer for the Northumberland Association of Local Councils (NALC), the Project Officer for Prudhoe Community Partnership, the Coordinator for Communities CAN (North East LTD), and the Project Manager for Northumberland Community Energy Ltd.

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 Operating Plan.

COMMUNITY ACTION NORTHUMBERLAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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 energy.

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

The trustees' report was approved by the Board of Trustees.

.............................. J Humphrys Trustee

10th November 2025 Date: .............................................

COMMUNITY ACTION NORTHUMBERLAND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF COMMUNITY ACTION NORTHUMBERLAND

I report to the trustees on my examination of the financial statements of Community Action Northumberland (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, 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 that in any material respect:

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 financial statements to be reached.

Nicholas Cunningham FCCA Robson Laidler Accountants Limited

Fernwood House Fernwood Road Jesmond Newcastle upon Tyne Tyne and Wear NE2 1TJ England

17/11/25 Dated: .........................

COMMUNITY ACTION NORTHUMBERLAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
3,145
-
Charitable activities
3
77,760
881,608
Other trading activities
4
26,937
-
Investments
2,353
-
Total income
110,195
881,608
Expenditure on:
Raising funds
5
5,361
-
Charitable activities
6
111,876
776,801
Total expenditure
117,237
776,801
Net (outgoing)/incoming resources before transfers
(7,042)
104,807
Gross transfers between funds
50,902
(50,902)
Net income for the year/
Net movement in funds
43,860
53,905
Fund balances at 1 April 2024
193,035
80,949
Fund balances at 31 March 2025
236,895
134,854		 Total
2025
£
3,145
959,368
26,937
2,353
991,803
5,361
888,677
894,038
97,765
-
97,765
273,984
371,749		 Total
2024
£
3,395
882,349
4,079
3,481
893,304
4,775
877,418
882,193
11,111
-
11,111
262,873
273,984

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

COMMUNITY ACTION NORTHUMBERLAND

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
2
3,395
-
Charitable activities
3
13,004
869,345
Other trading activities
4
4,079
-
Investments
3,481
-
Total income
23,959
869,345
Expenditure on:
Raising funds
5
4,775
-
Charitable activities
6
113,946
763,472
Total expenditure
118,721
763,472
Net (outgoing)/incoming resources before transfers
(94,762)
105,873
Gross transfers between funds
96,210
(96,210)
Net income for the year/
Net movement in funds
1,448
9,663
Fund balances at 1 April 2023
191,587
71,286
Fund balances at 31 March 2024
193,035
80,949		 Total
2024
£
3,395
882,349
4,079
3,481
893,304
4,775
877,418
882,193
11,111
-
11,111
262,873
273,984

COMMUNITY ACTION NORTHUMBERLAND

BALANCE SHEET

AS AT 31 MARCH 2025

2025
Notes
£
Current assets
Debtors
11
100,096
Cash at bank and in hand
450,484
550,580
Creditors: amounts falling due within
one year
12
(178,831)
Net current assets
The funds of the charity
Restricted income funds
15
Unrestricted funds
14		 2024
£
£
123,816
302,594
426,410
(152,426)
371,749
134,854
236,895
371,749		 £
273,984
80,949
193,035
273,984

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

10th November 2025

The financial statements were approved by the trustees on .........................

.............................. J Humphrys Trustee

Company registration number 07805401 (England and Wales)

COMMUNITY ACTION NORTHUMBERLAND

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
18
Investing activities
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
2,353		 £
145,537
2,353
-
147,890
302,594
450,484		 2024
£
3,481		 £
(9,054)
3,481
-
(5,573)
308,167
302,594

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Community Action Northumberland is an incorporated charity, limited by guarantee, incorporated in England and Wales. The registered office is Uniun Building Front Street, Pegswood, Morpeth, Northumberland, NE61 6UF.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

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

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Taxation

The charity is exempt from corporation tax on its charitable activities

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 3,145 3,395

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Charitable activities

Charitable
activities
Charitable
activities
2025
2024
£
£
Other income
47,960
49,046
Grant income
911,408
833,303
959,368
882,349
Analysis by fund
Unrestricted funds - general
77,760
13,004
Restricted funds
881,608
869,345
959,368
882,349
Performance related grants
DEFRA
43,005
43,305
Community Foundation
10,000
15,000
National Lottery Community Fund
52,500
272,993
Energy Projects
62,110
157,337
CIO / Big Lottery / WNCBC
-
3,058
CAIRN
129,230
-
LEAD
53,663
-
BBO / NCC
-
8,697
Community Housing Fund
41,758
36,471
REDRESS
120,190
122,645
Other
398,952
173,797
911,408
833,303		 Charitable
activities
Charitable
activities
2025
2024
£
£
Other income
47,960
49,046
Grant income
911,408
833,303
959,368
882,349
Analysis by fund
Unrestricted funds - general
77,760
13,004
Restricted funds
881,608
869,345
959,368
882,349
Performance related grants
DEFRA
43,005
43,305
Community Foundation
10,000
15,000
National Lottery Community Fund
52,500
272,993
Energy Projects
62,110
157,337
CIO / Big Lottery / WNCBC
-
3,058
CAIRN
129,230
-
LEAD
53,663
-
BBO / NCC
-
8,697
Community Housing Fund
41,758
36,471
REDRESS
120,190
122,645
Other
398,952
173,797
911,408
833,303		 Charitable
activities
Charitable
activities
2025
2024
£
£
Other income
47,960
49,046
Grant income
911,408
833,303
959,368
882,349
Analysis by fund
Unrestricted funds - general
77,760
13,004
Restricted funds
881,608
869,345
959,368
882,349
Performance related grants
DEFRA
43,005
43,305
Community Foundation
10,000
15,000
National Lottery Community Fund
52,500
272,993
Energy Projects
62,110
157,337
CIO / Big Lottery / WNCBC
-
3,058
CAIRN
129,230
-
LEAD
53,663
-
BBO / NCC
-
8,697
Community Housing Fund
41,758
36,471
REDRESS
120,190
122,645
Other
398,952
173,797
911,408
833,303
2025
£
47,960
911,408
959,368
77,760
881,608
959,368
43,005
10,000
52,500
62,110
-
129,230
53,663
-
41,758
120,190
398,952
911,408		 2024
£
49,046
833,303
882,349
13,004
869,345
882,349
43,305
15,000
272,993
157,337
3,058
-
-
8,697
36,471
122,645
173,797
833,303

Included in other grants is £nil (2024: £4,500) from Rural Employment Hubs; £nil (2024: £2,500) from The Ballinger Trust; £161,175 (2024: £95,976 ) from UKSPF; £5,000 (2024: £5,000) from The Sir James Knott Trust; £Nil (2024: £3,000) from The Joicey Trust; £44,544 (2024: £25,750) from ACRE; £8,000 (2024: £Nil) from Digital inclusion; £680 (2024: £nil) from Northumberland Village Hall Heritage; £119,860 (2024: £37,071) from Solar Projects MOTCA / TVCA; £49,693 (2024: £Nil) from Northumberland Community Energy Ltd; £10,000 (2024: £Nil) from NICRE.

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Charitable activities (Continued)
Other Income
The following amounts are included in other income: 2025 2024
Northumberland Association of Local Councils £30,000 £30,000
Prudhoe Partnership £12,700 £12,500
Wingates £3,779 £3,659
Oil CAN £1,481 £2,887
Total £47,960 £49,046

4 Income from other trading activities

5 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Recharges for administration
26,937
4,079		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Recharges for administration
26,937
4,079		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Recharges for administration
26,937
4,079
Raising funds
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Raising funds
Administration
201
165
Staff costs
5,160
4,610
Raising funds
5,361
4,775
5,361
4,775
4,775
4,775

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Direct costs
Staff costs
Project costs
Share of support and governance costs (see note 7)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds
Support costs
Support
costs
Governance
costs
£
£
Staff costs
-
8,661
Insurance
2,151
-
Telephone, postage &
stationery
3,500
-
Sundry expenses
3,571
-
Central office costs
6,144
-
Office equipment
1,973
-
Fees & subscriptions
13,054
-
IT support
3,515
-
Travel
1,466
-
Project allocation
(26,189)
-
Meetings and admin
costs
-
2,558
Independent examiners
fees
-
3,360
9,185
14,579
Analysed between
Charitable activities
9,185
14,579		 2025
£
8,661
2,151
3,500
3,571
6,144
1,973
13,054
3,515
1,466
(26,189)
2,558
3,360
23,764
23,764		 Charitable
activities
Charitable
activities
2025
2024
£
£
176,236
168,716
688,677
691,375
864,913
860,091
9,185
5,344
14,579
11,983
888,677
877,418
111,876
113,946
776,801
763,472
888,677
877,418
Support
costs
Governance
costs
2024
£
£
£
-
8,290
8,290
2,518
-
2,518
3,389
-
3,389
568
-
568
6,144
-
6,144
1,987
-
1,987
8,755
-
8,755
2,578
-
2,578
1,496
-
1,496
(22,091)
-
(22,091)
-
2,421
2,421
-
1,272
1,272
5,344
11,983
17,327
5,344
11,983
17,327

7 Support costs

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

There were no trustees expenses paid from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

Director
Staff
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
1
22
23
2025
£
508,327
41,943
30,200
580,470		 2024
Number
1
20
21
2024
£
396,563
27,069
23,338
446,970

Key management remuneration during the year totaled £61,441 (2024 : £59,792)

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Debtors

Debtors
2025 2024
Amounts falling due within one year: £ £
Prepayments and accrued income 100,096 123,816

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 2025
£
168,304
10,527
178,831		 2024
£
79,454
72,972
152,426
Amounts included within other creditors are for liabilities to external organisations.

13 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Current assets/(liabilities)
236,895
134,854
236,895
134,854
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Current assets/(liabilities)
193,035
80,949
193,035
80,949		 Total
2025
£
371,749
371,749
Total
2024
£
273,984
273,984

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Balance at
1 April 2024
r
£
Redundancy fund
69,476
Projects fund
5,000
Sickness fund
11,227
Relocation fund
2,000
General Fund
105,332
193,035		 Movement in funds
Incoming
esources
Resources
expended
£
£
-
-
-
-
-
-
-
-
110,195
(117,237)
110,195
(117,237)		 Transfers
Balance at
31 March 2025
£
£
-
69,476
-
5,000
-
11,227
-
2,000
50,902
149,192
50,902
236,895		 Transfers
Balance at
31 March 2025
£
£
-
69,476
-
5,000
-
11,227
-
2,000
50,902
149,192
50,902
236,895
236,895

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Balance at
1 April 2024
r
£
DEFRA
-
Energy projects
48,513
Community Foundation Digital Inclusion
10,000
ACRE/ Rural Housing Enabler
6,952
Rural Unemployment UKSPF Rural
5,000
Solar Project
10,484
PCP Innovation officer
-
Rural Unemployment UKSPF Rural
aspirations
-
NALC
-
UKSPF VOL programme
-
Communities CAN
-
NCEL
-
National Lottery Heritage Fund
-
80,949		 Movement in funds
Incoming
esources
Resources
expended
£
£
43,005
(17,732)
334,808
(238,582)
38,385
(41,830)
44,544
(45,296)
110,642
(110,952)
119,860
(133,636)
12,700
(13,378)
-
-
30,000
(31,271)
55,533
(45,863)
41,758
(40,396)
49,693
(51,200)
680
(6,666)
881,608
(776,801)		 Transfers
Balance at
31 March 2025
£
£
(25,273)
-
(37,167)
107,572
(5,069)
1,486
(6,199)
-
310
5,000
12,066
8,774
678
-
12,022
12,022
1,271
-
(9,670)
-
(1,363)
-
1,507
-
5,986
-
(50,902)
134,854		 Transfers
Balance at
31 March 2025
£
£
(25,273)
-
(37,167)
107,572
(5,069)
1,486
(6,199)
-
310
5,000
12,066
8,774
678
-
12,022
12,022
1,271
-
(9,670)
-
(1,363)
-
1,507
-
5,986
-
(50,902)
134,854
134,854

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

16 Funds adminstered for external organisations

Funds received as agent

During the year the charity received funds on behalf of third parties in its capacity as agent. These amounts are not included in the Statement of Financial Activities as the charity is not entitles to any of the economic benefits and acts solely as an intermediary.

Income Expenditure Balance held at year end
£ £ £
National Lottery Community Spaces Fund 165,500 159,500 6,000
National Lottery Community Spaces Capital 671,309 671,309
-
CAIRN - Climate Action in Rural North East 126,219 55,610 70,609
Wingates Windfarm Community Fund - Infinis 124,624 32,929 91,695
Grants to small local groups 1,000 1,000 -

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

COMMUNITY ACTION NORTHUMBERLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18
Cash generated from/(absorbed by) operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
Decrease in debtors
Increase/(decrease) in creditors
Cash generated from/(absorbed by) operations		 2025
£
97,765
(2,353)
23,720
26,405
145,537		 2024
£
11,111
(3,481)
47,220
(63,904)
(9,054)