COMPANY REGISTRATION NUMBER: 05854713 CHARITY REGISTRATION NUMBER: 1146846
CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS 31 MARCH 202 4
CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 202 4
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Statement of financial activities (including income and expenditure | |
| account) | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S
REPORT) YEAR ENDED 31 MARCH 20 24
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 202 4
Reference and administrative details
| Registered charity name | Cumbria Neighbourhood WatchAssociation | Cumbria Neighbourhood WatchAssociation |
|---|---|---|
| Charity registration number Company registration |
1146846 | |
| number | 05854713 | |
| Principal office and | ||
| registered | Action With Communities In Cumbria | |
| office | Office Q S Redhills Lane | |
| Redhills | ||
| Penrith | ||
| CA11 0DT | ||
| Cumbria | ||
| The trustees | ||
| J M Derbyshire | ||
| J Murray | ||
| L Smyth | ||
| T Watt | ||
| W Ingham | ||
| P J McCall | (Retired May 2024) | |
| G T Murray | ||
| A C Baines | ||
| C P Makin | (RetiredNovember2024) | |
| Accountants | Stephen Wilson ACMA | |
| 31 Larch Grove | ||
| Kendal | ||
| Cumbria | ||
| LA9 6AU |
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)
YEAR ENDED 31 MARCH 202 4
Structure, governance and management
The charity is also a company limited by guarantee with Memorandum and Articles of Association incorporated on 22 June 2006 and amended by special resolutions dated 15 October 2007 and 8 October 2011.
Cumbria Neighbourhood Watch Association has a Management Committee who are responsible for the strategic direction and policy of the Charity. The Committee has members from a variety of professional backgrounds relevant to the work of the charity.
The Management Committee are responsible for the appointment of new Trustees. Prospective Trustees are approached to join the Committee on the basis of added knowledge and skills that they hold and that these may be beneficial to the Charity.
In so far as is complementary to the Charity's objects, the Charity is guided by both local and national policy.
The Charity has no specific identified risks; however, before a project is undertaken it is discussed at Committee level and minuted accordingly. Procedures and policies will be regularly reviewed to ensure that they continue to meet the needs of the Charity.
Objectives and activities
The objective of the Charity is to promote good citizenship and greater public participation in the prevention of crime and community safety, in particular by the effective liaison between the Police, the Local Authority and similar bodies and public in order to promote the efficiency of the Police in the County of Cumbria Police area.
The main objectives and activities for the year continued to focus upon the prevention of crime and building of safer and stronger communities in line with local and national strategies.
Achievements and performance
We secured funding for additional video doorbells from our local council representative. This will allow us to continue to purchase and distribute units to vulnerable residents in South Lakeland. However, we hope to secure additional funding to provide units across the County. Our major achievement in the past 12 months has been the involvement with the BT Digital Voice Project. The success of this has led to BT working with Neighbourhood Watch countrywide to arrange similar events with Cumbria organising 10 more such events around the county.
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(continued)
YEAR ENDED 31 MARCH 202 4
Financial review
The charity does not have a specific general reserves policy as there are limited general overheads. Following the transfer of the Cumbria Community Messaging system to Cumbria Police, the Police and Crime Commissioner agreed that any remaining restricted funds could be transferred to unrestricted funds to help with future projects.
Projects are costed before implementation and, where external funding is obtained, these are shown as restricted income and expenditure.
Plans for future periods
We will continue providing support and relevant crime prevention products to Watch members as and when the need arises.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
J Murray[Trustee ]
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 202 4
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | fundsTotal fundsTotal funds | ||||
| Note | £ |
£ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 2,719 |
2,500 | 5,219 | 2,981 |
| -------------------------- | --------------- | ||||
| Total income | 2,719 ========================== |
2,500 =============== |
5219 ========================= = |
– =============== 2,981 |
|
| Expenditure | |||||
| Expenditure on charitable activities | 6,7 | 1,868 -------------------------- |
---------------– | 1,868 -------------------------- |
2,657 -------------------------- |
| Total expenditure | 1,868 ========================== |
===============– | 1,868 ========================= = |
2,657 ========================== |
|
| -------------------------- | --------------- | -------------------------- | -------------------------- | ||
| Net income/(expenditure) and net | |||||
| movement in funds | 851 ========================== |
2,500 =============== |
3,351 ========================= = |
374 ========================== |
|
| Reconciliation of funds | |||||
| Total funds brought forward | 7,568 | 4,280 | 11,848 | 11,524 | |
| -------------------------- | -------------------------- | ------------------------------- | ------------------------------- | ||
| Total funds carried forward | 8,419 | 6,780 | 15,199 | 11,848 | |
| ========================== | ========================== | =============================== | =============================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 13 form part of these financial statements.
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 MARCH 202 4
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Current assets | |||||
| Cash at bank and in hand | 15 656 | 12 305 | |||
| Creditors: amounts falling due | |||||
| within one year | 10 | 457 | 457 | ||
| ------------------------------- | ------------------------------- | ||||
| Net current assets | 15,199 | 11,848 | |||
| ------------------------------- | ------------------------------- | ||||
| Total assets less current liabilities | 15,199 | 11,848 | |||
| =============================== | =============================== | ||||
| Funds of the charity | |||||
| Restricted funds | 6,780 | 4,280 | |||
| Unrestricted funds | 8,419 | 7,568 | |||
| ------------------------------- | ------------------------------- | ||||
| Total charity funds | 11 | 15199 | 11,848 | ||
| =============================== | =============================== |
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
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;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
J Murray Trustee
The notes on pages 6 to 13 form part of these financial statements.
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 202 4
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Action With Communities In Cumbria, Office Q S Redhills Lane, Redhills, Penrith, CA11 0DT, Cumbria.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
The charity meets the definition of a public benefit entity under FRS 102.
Going concern
There are no material uncertainties about the charity's ability to continue.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be attributed directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit and accountancy fees and other costs linked to the strategic management of the charity.
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 202 4
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires the trustees to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The trustees consider there were no significant judgements made in preparing the financial statements.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 202 4
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
- Equipment 33% straight line
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 202 4
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Limited by guarantee
The company is limited by guarantee and does not have a share capital.
5. Donations and legacies
| Unrestricted | Total Funds |
Unrestricted |
Total Funds | |
|---|---|---|---|---|
| Funds | 2024 |
Funds | 2023 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 2,719 | **2719 ** | 1,000 | 1000 |
| PCC for Cumbria | 2,500 | 2,500 | 1981 | 1981 |
| -------------------------- | -------------------------- | --------------- | --------------- | |
| 5,219 | 5,219 | 2,981 | 2,981 | |
| ========================== | ========================== | =============== | =============== |
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 20 24
6. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| Funds | Funds | Funds 2024 |
||
| £ | £ | £ | ||
| Project support | 1,833 | – | 1,833 | |
| Othercosts | 35 | – | 35 | |
| -------------------------- | --------------- | |||
| 1,868 | – | 1,868 | ||
| ========================== | =============== | ========================= = | ||
| Unrestricted | Restricted | Total |
Funds | |
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Security products | 2 622 | 0 | 2,622 | |
| Support costs | 35 | 35 | ||
| -------------------------- | -------------------------- | |||
| 2 657 ========================== |
0 ========================== |
2,657 |
7. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Support | Total funds |
Total fund | |
| directly | costs | 2024 |
2023 | |
| £ | £ | £ | £ | |
| Security products | 1,833 | 35 | 1,868 |
2,657 |
| ========================== | =============== | ========================== | ========================== |
8. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. Number of employees this year: 0 Number of employees last year: 0
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 202 4
9. Tangible fixed assets
| Equipment | Total | |
|---|---|---|
| £ | £ | |
| Cost | ||
| At 1 April 2023 | 1,452 | 1,452 |
| Disposals | (1,452) | (1,452) |
| -------------------------- | -------------------------- | |
| At 31 March 2024 | – | – |
| ========================== | ========================== | |
| Depreciation At 1 April 2023 Disposals |
1,452 (1,452) -------------------------- |
1,452 (1,452) -------------------------- |
| At 31 March 024 | – ========================== |
– ========================== |
| Carrying amount | ||
| At 31 March 2024 | – | – |
| ========================== | ========================== | |
| At 31 March 2023 | – | – |
| ========================== | ========================== | |
| Creditors: amounts falling due within one year | ||
| 2024 | 2023 | |
| £ | £ | |
| Other creditors | 457 | 457 |
| =============== | =============== |
10. Creditors: amounts falling due within one year
11. Analysis of charitable funds
Unrestricted funds
| At | |||||
|---|---|---|---|---|---|
| At | 31 March 2 | ||||
| 1 April 2023 | Income | Expenditure | 024 | ||
| General Transfer |
funds from restricted |
£ 7,568 |
£ 2.719 3,745 |
£ (1868) |
£ 8,419 3,745 |
| -------------------------- | -------------------------- | -------------------------- | -------------------------- | ||
| 7,568 | 6,464 | (1,868) | 12,164 | ||
| ========================== | ========================== | ========================== | ========================== | ||
| At | |||||
| At | 31 March 2 | ||||
| 1 April 2022 | Income | Expenditure | 023 | ||
| General | funds | £ 7063 |
£ – 2,981 |
£ – 2,657 |
£ 7,568 |
| ------------------------------- | --------------- | -------------------------- | -------------------------- | ||
| =============================== | =============== | ========================== | ========================== |
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 202 4
11. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At | ||||||
| At | 31 March 2 | |||||
| 1 April 2023 | Income | Transfers |
024 |
|||
| £ | £ | £ | £ | |||
| Newsletter | 963 | – |
(963) | 0 | ||
| Community Safety Events | 370 | – |
(370) | 0 | ||
| Horsewatch | 847 | – |
( 847) | 0 | ||
| Board Training | 803 | – |
(803) | 0 | ||
| Farm Watch | 535 | – | – | 535 | ||
| Capacity Building Programme | 762 | – |
(762) | 0 |
||
| Video doorbells | – -------------------------- 4,280 |
--------------- 2,500 2 500 |
--------------- – ( 3,745) |
-------------------------- 3,035 2,500 |
||
| ========================== | =============== | =============== | ========================== | |||
| At | ||||||
| At | 31 March 2 | |||||
| 1 April 2022 | Income | Expenditure | 023 | |||
| £ | £ | £ | £ | |||
| Newsletter | 963 | – | – | 963 | ||
| Community Safety Events | 370 | – | – | 370 | ||
| Horsewatch | 847 | – | – | 847 | ||
| Board Training | 803 | – | – | 803 | ||
| Farm Watch | 535 | – | – | 535 | ||
| CapacityBuilding Programme | 762 | – | – | 762 | ||
| – | ||||||
| -------------------------- | --------------- | -------------------------- | -------------------------- | |||
| 4,280 | 4,280 | |||||
| ========================== | =============== | ========================== | ========================== |
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CUMBRIA NEIGHBOURHOOD WATCH ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MARCH 202 4
11. Analysis of charitable funds (continued)
Farm Watch - a property marking initiative delivering "Smartwater Agricultural" to 1800 farms in Carlisle, Eden, South Lakeland, and Furness free of charge.
Newsletter - to allow production of newsletters for distribution to the 2000 Neighbourhood Watch Co-ordinators and other strategic partners in Cumbria.
Marketing - to increase awareness and publicise the work done by CNWA.
Horsewatch - Includes £463 from the previous West Cumbria Horsewatch group, being held until the scheme is restarted; and £104 from Cumbria Constabulary towards future West Cumbria Horsewatch signs.
Board Training - a "health check" was undertaken highlighting weaknesses of the board which have since been implemented to ensure the necessary skills and knowledge are held by the trustees and board members.
The Neighbourhood Watch Capacity Building Programme – this is to assist in the more active involvement of stakeholders in Neighbourhood Watch in Cumbria through the provision of meeting and training facilities.
The broadband scheme provided a broadband video doorbell system to vulnerable people.
12. Analysis of net assets between funds
| Unrestricted | Restricted | Total |
|
|---|---|---|---|
| Funds | Funds | Funds 2024 |
|
| £ | £ | £ | |
| Current assets | 12,621 | 3,035 | 15,656 |
| Creditors less than 1 year | (457) | – | (457) |
| -------------------------- | -------------------------- | ------------------------------- | |
| Net assets | 12,164 | 3,035 | 15.199 |
| ========================== | ========================== | =============================== | |
| Unrestricted | Restricted | Total Funds |
|
| Funds | Funds | 2023 |
|
| £ | £ | £ | |
| Current assets | 8,025 | 4,280 | 12,305 |
| Creditors less than 1 year | (457) | – | (457) |
| -------------------------- | -------------------------- | ------------------------------- | |
| Net assets | 7,568 | 4,280 | 11,848 |
| ========================== | ========================== | =============================== |
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