REGISTERED NUMBER: COMPANY 08179244 CHARITY 1149335 REPORT OF THE DIRECTORS ANL) UNAUDITED FINANCIAL STATEMENTS FOR THEVEAR ENDED 31 MARCH 2023 FOR COMMLINITY ACTION MALVERN AND DISTRICT REGISTERED CHARI LIMrrED BY GLIARANTEE COMMLINITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCM 2023 Page Company Informatlon Report of the O(rectors Independent Examinerfs Report io Statement of Financial Actlvities li 8alance Sheet 12 Notes to the Financial Statements 13 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIM￿ED BY GUARANTEE COMPANY INFORMATION FOR THEYEARENDED 31 MARCH 2023 DIRECTORS: M Amery Ichairl A Turpin ITrea5urerl (resigned 10109120231 Mrs K Sutton Iresi£ned 01112120221 P N Hubble R Emery C Haden COMPANY SECRETARY: Mrs C Walton KEY MANAGEMENT PERSONNEL: Mrs C Walton (Chlef Officer) REGISTERED OFFICE: Third Floor 28-30 8elle Vue Terrace Mèlvern Worcestorshire WR14 4PZ REGISTERED NUMBER.. Company 08179244 Charity 1149335 INDEPENDENT EXAMINER.. E112abeth Eyre FCA Elizabeth Eyre Llmited Bank Street Business Centre 6 Bank Street Malvern WR14 21N BANKERS.. HSBC PLC I Church Street Malvern Worcestershlre WR14 2AB Page I COMMUNITY ACTION MALVERN AND OISTRicr REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIREC ORS FOR THE YEAR ENDED 31 MARCH 2023 The directors piesent their report with the. flnanclal st2tements ol the company for the year ended 31 March 2023. The financial statements comply with the CharitTes Act 2011, the Companies Act 2006, the Memorandum and Article5 of Association, and Accounting amd Reporting by Charities: Statement of Recomrnended PractlcÈ applitable to charities preparing their accounts in accordance with the Charitie5 SORP FRS 102. CONSTITUTION The charity is a company limited by guarantee whlch is governed by its Memorandum and Articles of Assoclatlon adopted on 14 August 2012. In accordance with Section 60111 lal of the Companies Att 2006, the company is exempt from the requirements of that Act to include'LiMSted' as part of its name. The charity is registered wlth the Charity Commissioners. The charity registration number is 114932S 3nd the company registration number 15 08179244. PRINCIPAL AND REGISTERED OFFICE AND AOVISERS The principal address and registered offl¢e Is Thlrd Floor, 28-30 Belle Vue Terrace, Malvern. Worcestershire, WR14 4PZ. The independent examiner is Elizabeth Eyre FCA, Ellzabeth Eyre Limited, Bank StTeet 8usiness Centre, 6 Bank Street, Malvern WR14 2JN, The bankers are HS8C PLC, I Church Street, Malvern, Wortestershire, WR14 2AB. The insurance brokers are Covea Insurance, Norman Place, Readingi RGI 8DA. DIRECTORS (WHO ARE ALSO TRU5TEESI The directors, who are also trustee5, durSng the period under review. were.. A R Turpin Iresigned 10.09.231 M Amery R Emery P N Hubble Mrs K Sutton (resigned 01.12.221 C D H3den The comp8ny Is Ilmlted by guarantee and therefore no dlrector has any 1nte.rest In the share capital of the ¢OFnpany. ThÈ dirÈctors are appointed at the Annual General Meeting to ensure that the Board represents a cros5 section of the community and indiwiduals wlth relevant professional b8ckgrounds. Trustees are recruited from individuals/orBani5ations who are asSQClate mèmbers. An assessment of member ski115 is undeTtaken annually to determine any gaps in skills whlch would a5S15t the Board to function more Èffectlvelv. New Board members are provlded with coples of the most recent annu31 report and accounts, a role descriptlon of the responsibilities of a trustee, a copy ol the Memorandum and Article5 of Assoeiatlon. copies of recent minutes of meetings and a copy of the Charity Commission publication, 'ResPDll5ibilitiÈs of Charitv Trustees" NÈW trustees also have an induction sesslon wlth the Chief officer and with the Chair. New trustees are asked to conslder any potential conflict of inter&st and ihe5e are recorded as appropriate. The dlrectors ol the company 8re also charltytrustees for the ptsrposes of charity law and under the company's articles are known as members of the Board. Page 2 COMMUNITYACTION MALVERN AND DISTRicr REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued STRucfuRE.fjOVERNANCE AND MANAGEMENT The dlrector5/tru5tee5 are responsible for ftnancial controls and accounts,. for developing and overseeing a reserves policy., for ensurin¥ that 651 procedures and policies adhere to their legal requirements a5 employers,. for reviewin8 risk management o* the organisation,. to enst*re all aspects of charity and company law are fully and properly adhered to and to generally protect the charity's property. The trustees have complied with their duty in Section 17151 of the 2011 Charities Act to have due reEard to Euldance published by the Charitv Commission on public benoflt. The directors are responsible for agreeing the annual report and account5, as well as reviewing the actlvitv during the year against the annual year plan. The Chief Officer has deleEated authority, under terms approved by the Board, for all day-to-day activity includin£ flnan£lal, employment and staff supervlsion, bul ha5 to present a report at each meeting of the B03rd. The company's financial management 15 based on detailed budgets prepared for 311 the company's 3Ctivities prlor to the start of each financial year. These reflect expectecl costs ènd income calculated from previO￿S year5, experience, and take account of any known. or planned changes in activity or linanc121 circumstances. Any such significant change5 are discussed in advance with directors who ¥etain overall responsibility for the fin3ncial management of the tDmpany. Expenditure and Income are monitored monthly against the budgets set 3nd a monthly financial monitorlng report is produced by the charlty's treasurer. These reports are sent to the chair and chief officer and 8150 appear on the agenda for each directorfs meellng. Thls 5VStern enables any 51gniflcant V3riations from financlal plans to be identified early and any necessary actSon to be agreed quickly. The company's bookkeeper accounts for recelpts and payments on a weekly basis. Responsiblllties Include weekly banking and bank aCco￿nt reconciliations. The bookkeoper reconclles income and expenditure on a monthly basis 3nd this then forms the basis for the monthly finaneial reporting. RESERVES POLICY Reserves are held for the future fundlng of the charity. The trustees, poli￿ Is to ensure that unrestricted reserves be held at a level approximately equ31 to 6 months expenditure in order to be able to cover day to day running tosts In the unllkely event that future incoming resources are either delayed or unduly cease. In addition to this, the trustees may set aside funds for specific planned expenditure which wll be categorised as designated funds. CHIEF OFFICER The Chief Officer of the Eharltv 15 Mrs C Walton. OBJECTIVES AND ACTIVITJES The principal actlvity of the company in the period under review wa5 that of promotin8 any charitable purpose for the benefit of the public principallyi but not exclusively, in the local area of Malvern and surrounding districts and Ènvirons, and In particular to build the capacity of Third Sector Organisations and provide them with the necessary suppo¥t, information and services to enable them to pursue or contribute to any charitable purpose. The trustees confirm that they have complied with the duty in sectlon 17151 of the 2011 Charittes Act to have due regard to guidance published by the ChdFity Commisslon tsn public benefit when determining the chzritws Page 3 COMMUNITY ACTION MALVEAN AND DISTRicr REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIREcfoRS FOR THE VEAR END£D 31 MARCH 2023 Contin￿ed OBJECnVES ANO ACTIVITIES Icontinuedl How our actlvStles dellver ublSc beneflt Our maln actlvities are set out below. We operate in 3 predominantly rural area with limited public tr3nsport provision, so all our th8ritable activities focu5 on providlnE access to esseritlal servi¢es for those without altemative means of support, and providing social opportunities for those who are at risk of rural or soclal isolation, and ensuring that all of the actlvlties are delivered in a way which has a positive imp8Ct on mental health. OVÈNIÈW Recovery from the irnpacl of the pandemlc contlnues to gain momenturn and the focus has remained on delivering and Expandlng sÈrvicos which meet the changing needs of residents. A highlight of the year was a 50 Annlversary celebration event in Gieot Malvern Priory In July, attend@d by the MP, the deputy Lord Lieutenant 8nd official repTesentatlves from local eouncils as we11 as former staff and trustees. Amongst the contributors were a number of people who gave brief presentations on the value of our services and the posltive impact it has on their lives. The 8nnlversary event5 also Included a publlc photographic exhlbition of the charity's development ovei 50 years, whlch was well received. We have invested in our Off1￿ infrastructure with the installation of 3 new telephone system, a new printer/photocopler and an overdue upgrade to the IT system, transferring to Office 365 to improve data security. The IT upgrade enabled Improvements to workflow through the adoption of TEAMS and the enhanced technlc31 elllciency also represented an investrnent in staff development. Communl Trans ort Whi15t passenger numljers remain lower than in pre-pandemic years, th&re is now clear evidence of an uptum whlch Is teslamentio the increased resilience of p8ssengers and the cOM￿ltment of projert staff and volunteers to support hesitant passengers. One particularly successful initiative wa5 the Countryside Rides project supported by WorcestershS¥e County Council where the focus was on eng3ging with former passengers who h3d not travelled foi a while. We have also begun 3 3-year partnership project with AgeUK Worcester and Malvern Hills to increase social opportunltios In moro rural areas by improvirTrg community transport provlslon. Following a revlew of our safety procedures we have extended the initial driving assessment lor all minibus dTivers to ensure we malntaln hlgh standards. We have also rNade improvements to our environmental impact by illCTeasing the seating capaclty from 14 10 16 passengeis across the minibus fleet. and two of the vehlcles ow rneet the Euro 6 emlssions standards. Mlnibuses Community bus routes are a significant element of the minibus operation5. and the route5 Include a weekly Service from Malvern to Tewkesbury, 2nd a circu13r Upton to Malvern route operating Tuesday to Fridav shared with Malvern Oial-a-Ride', a third serviTr from Upton to Tewkesbury set up In response to local demand late last year ha5 becomÈ an established part of otjr transport offer. Passenger numbers rose to 6270 ￿oUrneY$, an increase of 1490A on last year. The vehlclo£ are 21so available for use by other community groups to 5UPPOrt their members, activities, which this year has Included use by the Wildlife Trust. Malvern Cube and RAF cadets as well a5 Outlngs and meetings for the Ukrainian refugees hosted within the Malvern area. The ariangernent with Malvern Foodbank forfood parcel delivery has continued, but this has now reduced to one day per week. Page 4 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2023 Continued OBIECTIVE5 AND ACTIVITIES Icontlnuedl The availabllity of our vehicles for ￿SidentS atFd community organisations is only possible through the support of Manor Park Sports Club who provide PaTking facilities for the Minibuses and Mowbrèy Nursing Home who h05t the vehicles, key safe,. we apprpci?te the use of their facilities. Car Service The shortage of registered volunteer drivers has continued to affect 5ervlce avallablllty, despite ongoillg recruitment efforts, and priority is given to urgent or emergency medical appointments while capacity is restricted. Despite thi5, volunteer drivels provided 5468 single passenger journeys within the car service, an increase of 15% on last year. suggestlnB 3 slow but steady post-p3ndemic recovery. The car drivers travelled a total of 56054 miles of which 39941 were passenger miles. meeting our target of keeping non-passenger miles below 3(YA to deliver an efficient service while reducing the environmental impact. Volunteers receive expen5e5 for their total mileage, whi15t P3SsengeT mileage fares generate revenue for the charity. Whoolchalr Cars This element of the transport projects covers essential journeys such as medical appointments as well as social journeys and family outings for wh@@Ichair users. 120 sln8lo passenger journeys in the wheelchalr cars are included in the overall passenger journey figures for the year, which is 3 13% increas@ on thè previous year. This is particularly noteworthy as the project reduced to just one vohicle in AuBust 2022 pendiiiE the arrlwdl of new wheelchair car, but there were extensive delay5 and the vehicle had not been delivered by the end of the financial year. Out & About The Out & Abc>ut project comprises a regular autings progrnmmo, 3 Film Club and Sunday Tea groups. The 82 outings included vlsits to local towns and placos of intorost as well as monthly lunches, and there were 11 Film Club meetings during the year. 723 people attended the 93 events, and with the target Eroups being elderly with limited moblllty we restrict numbers when transport Is provlded to accommodate wheelchair passengers or additional equlpment. 15 fea aub groups were hosted by partnerships between a variety of local grovps and venues. 3nd 384 people in tatal were treated to wtsnderlully sociable 8fternoons, wlth one memorable event belng Queen Elliabeth's Platinum Jubslee celebration tea hosted by St Matthias, Church Group. The visitor5 dressed in red, white and blue and were welcomed into a themed room laid out with bone china crockery, dainty sandwiches and a selection of homemade cakes. The bell ringers gave 3 celebratory peal as part of an org3nised event around British churches. Union Jacks were waved, and everyone- volunteers, visitors and hosts- enjoyed the afternoon. Men's Shed This project was e5tsbllshed to combat the n2gBtive Impact of Icnellne55 and Isolation on the he&l¢h and wellbeing of who experience difficulty in building Social connection5 and therefore have limited ne￿￿OrkS with whom they can share worries or concerns. The project has £one from stren2th to strenRth since its post- pandemic re-launch ènd Is working towards maxlmlsing the use of the facllity by increaslng the humber of sessions. In total. we offered 181 separate sessions during the year. with regular attendance from the 42 registered clients. P3gÈ S COMMLINITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY 6UARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED al MARCH 2023 Continued OBJECTIVES AND AcfiviTIES Icontlnuedl In response to local demand, these sessions included the introduction of a weekly mixed session in April, follow&d by a second mixed session in June and have proved popular wlth a small bt*t dedicated group of women throughout the year. The project h3s had a presence at 5 local events to raise awareness at the sarne time as raising fund5 through the s31e of items Nade by the rnembers and has gained a significant following on social media. Volunteer Centre The support from MHDC to establish the Volunteer Centre ha5 been most welcome, provlding addltional service5 and Tesource5 far thÈ voluntary and communlty organlsations within th2 district. The first part of the year was focused on recruiting a dedicated member of staff, so any direct achvity was lirnited by capacity issues until we were able to make an appointment at the end of November 2022. The main focus of the work from December 22 to March 23 w3s in contacting organisation5 to establish a library of opportunides aeross a range of Interests before launching any major volunteer recruitment campaigns. The project supported 36 different organisations End communliy groups between December and March, advertlslng over 60 opportunities predominantly local to Malvern, but there were roles supported in Upton. Worcester, and Tural con5erv3tion area5 of the countv. Mlscellaneous Informadon was dlstrlbuted vla the newsletter channol, including publicity for Eveson Trust Funding Fair, soci31 media trainlng, the new VCSE Alllance, and the District Collaboratfve showcase. In addltion to thi5, 17 funding newsletters were Issued durlng the year, with the distribution list expanding after each publication,. the distribution list Includes groups representing the arts, sports, mental health, outdoor and environmental activities, community centres, youth, poverty and disability. As 3 relatively new project, outreach activity is 3n area for development, but we were actively Involved In a few key events, Including a Volvnteer Forum, the Chamber of Commerce Business Expo and Malvern lobs F3Fr. to establish our role in promoting the beneh't5 of volunteerin8. Regular attendance at the local Connected Community partnership and other similar meetinES raises awareness Df the role and also provides inform3tion and evidence to support our community development responsibilities. On a strategic lev@1 we are actively involved in the county's VCSE Alliance as part of the governrnent's recent inlti3tive, the Integrated Care Strategy nd it5 a55ariated District CollaborativÈ within th@ Malvern Hills area. We also work in close partnership with the district council's Community Development Team and their CommuTrity 8uilde.rs to identify gaps in service provision that we collectiwely 3ddress, which resulted in the partnership project with AgelJK. Frlends of Communit Actton Th55 fundraising arm of the £harity gave piiorlty to tho preparations for the 501h Anniversary, where the committee and volunteers played a key role in arranginE contrlbutors foi the programme and providing refreshments for the guests at the celebratlon event held in Great Malvem Priory July 2022. Regular events continued throughout the year. with the monthly drop-in coffee mornings risino to two events each month to meet increa5inB interest, 3Hd these popular social events enabled the wenue io register as a Warm space during the winter months. The main fundraising actlvitie5 were centred on occaslonal cake sales and a grand Chri5trnas Fair 3nd raffle, while the gap created by the closure of the ¢rlsp packet recyehind-the-scenes activity of the Frlends, volunteers and we will resume the formal programme soon. to ensure we recoEnise and reward their commitment. REVIEW OF BUSINESS The results for the year and flnancial position of the company are as shown in the annexed flnancial statements, Comparison with the previous ye8r's accounts shows variances which are 3ttributable to the continued impact of Covid and the post-pandemic recovery. The Charity's activitles have been flnan¢ed by grants and donations and the result for the year was a deflcit of £3,74812022 £13,1581. The total income received during the year was £198,74012022 £165,556). The income was to finance the opei?tion of the charity. The tot?1 expenditure during ihe yeBr w35 £202,48812022 £178,714) which includes vehicle running costs of £75,74112022 £53,529) and 5alaiies of £95,48812022 £95,571). Resources are always required to flnance upgrades to the vehlcle fleet, and £88,000 has been set aside to replace one ol the wheelchair vehicles and purchase an additional tninibu5 It> the coming year. RISK ASSESSMENT The trustees revlew the risks to whlch the charlty might be exposed a5 identifled by the tru5tee5 and h85 establlshed sYStem5 and procedures to manage those rlsks. THE FUTURE The trustees belleve the current level of reserves held wlll enable the eharlty to continue its work in rhe foreseeable future,. the overall finances are reEularly monitored and reviewed at each board meeting, with adjustments mède as necessary to ensure that the charity can continue its operations in the medium term. The company anticipates a continuatlon of its current activities 2nd seeks to @XP2nd with mole community bus routes and an expansion of the outings programme to reach more people. We have developed a robust vehicle replacerneni Strategy foT the current tninibus fleet and have hlgh hope5 that the delayèd r@placÈment Page 7 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued THE FUTURE CONTINUED wheelchair vehicle will be delivered in the coming year. The newly appolnted Manager for the volunteerlng project will have the opportunity to make a greater impact on the prornotlorn and recruitment of volunteer5 and will also provide capacity to offer more sUPPOrt to communlty groups besldes the regular newsletters and fundlng updates. Our current premises have not yet been sold by Malvern Town Council and our search for new premises h2S beon on8oin£. Several properties were viewed before a sultable venue was identified late in the year and lease negotiations with the agents aye about to start. Fundralsing and attraetlng more donations wlll continue to be a major priority alongside funding applications to maintain or develop project activity. STATEMENT OF DIRECTORS, RESPONSIBILITIES The truslees are responsible for preparing the Report of the t)irectors and the financial statements In accordance wlth applicable law and regulations. Company law requlres the trustees to prepare flnanclal statements for each flnanclal year. Under that law, the trustees have elected to prepare the financial staternent5 in £c£ordance with the United Kingdom Generallv Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Lawl. Under company law the trustees must not approve the f¥nancial statements unle55 they are Satisfied that they give a true and fair view of the state of 3ffairs of the charitable company and of the surplus or deficit of the charltable company for that period. In preparing those financial statements the trustees are required to.. select suitable accounting policies and then apply thern conslstently,. make judgements and accounting ostimates that are roasonablÈ and prudent,. State whether applicable accountlng 5tandard5 have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the goin£ concern basls unless it is inappropriate to presume that the charitable company will continue to do business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company ztid enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of tho tharitable tompany and hence for taklnE reasonable steps for the prevention and deiectlon of fraud and other Irregularities. The trustees are responsible for the maintenance and integrity of the cDrporate and flnantlal Informatlon included on the charltable ctrmpany's website. Page 8 COMMUNITY ACTION MALVERN ANDDISTRicr REGISTERED CHARITY LIMITED 8Y GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDEO 31 MARCH 2023 Continued STATEMENT OF DIRECTORS, RESPONSIBILITIES CONTINUED This repoTt ha5 been prepared in accordance with the Special Provision of Part 15 of the Companie5 Act 2006 relating to smèll companies. ON BEHALF OF THE BOARD: M Amery- Chalr Date.. 14-L 2023 Page 9 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF COMMUNITY ACTION MALVERN AND DISTRICT I report to the charity tTUStees on my examination of the accounts of the charity lor the year ended 31 March 2(>23 which are set out on pages 11 to 24. Responslbllltles and basls of report As the trustees of the ch8rity land also its directors for the purposes of company lawl you are responsible fo¥ the preparation of the accounts In ècctsrdance wlth the requlrernent5 of the Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 20L16 Act and are eligSble for independent examination, I report in respect of rny examin3tion of your charity's accounts as carried out undersection 145 of the Charities Act 20111'the 2011 Act'l. In carrylng out my exarnination I have followed the applicable Directions given hy the Ch3rity Commission under section 14515llbl of the 2011 Act. Independentexaminerfsstatement I h&ve completed my exarnination. I c3n conlirrn that no material matter5 have come lo my attention in connection with the examination which Bives me cause to believ@ that in, any mateiial respect.. the ac¢ountlnE records were not kept in accordance wlth sectlon 386 of the 2006 Act and settlon 130 of the 2011 Act., or the accounts did not accord with those records,. or the accounts did not comply with the applicable accounting requlrements c(bncernirig the form and content of accounts set ottt in the Charities IAccounts and Reportsl Regulations 2￿8 and under sectlon 396 of the 2006 Act other than any requirement that the accounts give a'true and fair'view which is not a matter considered as part of an indop@ndent examination,. or the accounts have not been prepared In accordance with the Charitles SORP IFRS 1021. I have no concems and have come across no other matters in connection with the examlnation to which attenrlon should be dlawn in (hls report in order to enable a proper understanding of the accounts to be reached. Elizabeth Eyre FCA Elrzabeth Eyre Limlted Bank Street Business Centre Malvern WR142JN Date.. 16th November 2023 Pa8e 10 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE STATEMENTOF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestrlcted Funds 2023 Restricted Funds 2023 Total Funds 2023 Total Funds 2022 Note Income Incoming resources from generated funds.. Voluntary Income Activltle5 for Generatln8 Funds Investment Incorne Incoming Resources from Charitable Activitie5 Total IntomÈ 26,374 128 2,497 25,000 51,374 128 2,497 59,041 Is 1,597 144 741 173 144 741 165 556 Ex endlture Charitable Activities Total Ex Èndlture io 196 063 202 488 178 714 Net E)r endlture and Net Movement in Fullds for thè yéar 122,3231 18,575 13,7481 113,1581 Total Funds 8rought Forward 187 968 187 968 201 126 Total Funds Carried Forward 165 645 187 968 ThE notes form part tsf thoso financi21 statements Page 11 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BYGUARANTEE COMPANY REGISTERED NUMBER 08179244 BALANCE SHEET AT31 MARCH 2023 2023 2022 Note FIXED ASSETS Tangible assets li 9,478 17,344 CURRENT ASSETS Debtors 12 10,877 6,751 Cash at bank and in hand 174,229 185,348 TDtal current assets 185.106 192,099 Creditors.. amounts falling due within one year 13 110,3641 121,4751 NETCURRENT ASSETS 174,742 17Q,624 NET ASSETS 184,220 187,968 FUNDS Unrestricted funds General fund Designated fund Restricted funds 1,310 164,335 18,575 184,220 159.968 28,000 187,968 The chaFltable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. The trustees have not requlred the charitable company to obtain an audit of its flnancial statements foi the vear ended 31 March 2023 in accordanco with SÈctlon 476 of the Companies Aci 2006. The trustoes acknowledge their responsibilltie5 for.. ensuring that the charitable company keeps accounting records that comply with Section 386 and 387 of the Companies Act 2006 and, preparing financial Statements which giwe a trtse and farr view of the state of alfalrs of the charit3ble company 2s at the end of each flnanclal year and of its surplus or deficit for each l*nancial year in accordance wlrh the reqtslrements of Section 394 and 395 and which otherwise comply wlth the requlrements of the Comp3nies Act 2006 relating to flnanclal stèternent5, 50 far as applicable to the charitable company. These flnancial statements have been prepared in accordance wlth the special provisions of Part 15 of ihe Companies Act 2006 relating to sm311 companies and with the Charitie5 SORP FRS 102. ON BEHALF OF THE BOARD- bl Amery- Chair C Haden-vice Chair Approved by the Board on- The notes form part ol these financlal statements Page 12 2023 COMMUNITY AcfioN MALVERN AND DISTRicr REGISTERED CHARITY LIMITED BY GUARANTEE NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POUCIES Basis of Accountlng The financial statements have been prepared (n accordance with Accounting and Reporting by Chariti2s.' Statement of Recommended PrBctlce applltable to charities preparing their 3ccounts i accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. The charlty meets the definition of a public benefit entity under FRS 102. Assets and Ilabllltles are initially recognised at historical c05t or trzn5actlon value unless otherwise stated in the relevant accounting policy notelsl. Company Status The charity is a company limited by guarantee. The memL)ers of the company are the trustees named in the Report of the Directors, the employees and the volunteer5. In the event of the company being wound up, the Ilablllty ill respect of the Euarantee is limited to £1.00 per member of the charity. Funds General Funds are unr@stricled funds which are available for the USÈ at the dlscretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for olher purposes. Re5evves Policy Reserves 3re held for the future funding ol the charity. The trustees. policy is to ensure th3t unrestricted reserves be held at a level approximately eq￿al to 6 months expenditure in order to be able to ctjver day to day running costs in the unlikely event ihat future incoming resources are either delayed or cease. In addilion to this, th2 trllstees may set aside funds for specific planned expendlture which will be categorised as deslgnated funds. Incomlng Re50uYces All incoming resources are Included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The Charity does not undertake trading on Its own account. Income from the Friends of Communlty Actlon Is recorded when receivablo. Resources Expended All expenditure is accounted for on an accruals basis and ha5 been cla551fled under headings that aggregate 811 costs related to ihe category. Where costs cannot be directly attributed to particular headings they have been 311ocated to actlvities on a basis consistent with the use ¢>f resources. Charitable Activity C05t5 are the costs of fulfilling the objects of the ch3rity. Tangible flxed assets Depreciation is provlded on all tanglble ftxed assets, stated 3t cost, at the following annual rates in order to wrlte off each asset over its estimated u5eftil Ilfe. Assets are included at cost and any capital expenditure less than £100 15 not capita115ed. Office equlpment Motor vehicles - 25% on cost - 25% on cost Page 13 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Continued Accountlng Pollcie5 Icontinuedl Fund Accounting Unrestricted funds are available for use at the discretlon of the trustees in furtherance of the gener31 objectives of the charity. R&stricted funds ale subject to restrictions on their expendlture imposed by the donor or through the terms of an appeal. De518nated funds are unrestricted funds earmarked by the trustees for particular purposes. Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be meas*tred reliably by the Charity.. this 15 norrn311y upon notification of the Interest paid or p3yable by the bank. Debtors Trade and other debtors are recognised at the settlement arnount due. Prepayments are valued at the amount prepaid. Creditors and P¥ovlsions Credltors 3nd provisions are recognised wh@re the Charity has a present c)bligation result*ng From a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obllgatlon can be measured or estimated reliablv. Financial Instruments The Charity only has financial assets and financial liabilities of a klnd that qualify as basic financial instrurnents. Baslc financial instruments are Initially recognised at transartion value and 5ubsequentlv measured at their seltlement value. Cash at Bank and In Hand Cash at bank and in hand includes cash and short term highl¥ liquld investments with a short maturSty of three months or less from the date of acquisition or opening of the dep051t or Similar account. Preparatloh of the Accounts on 2 Golng Concern Ba515 There aro no matErial uncertainties about the Charity's ability to contlnue. On this basis the Charlty Is considered to be a going concern. TURNOVER The turnover and profit bÈfDre taxatlon are attributable to the charitable activ*tles of the company. Page 14 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Continued STAFF COSTS 2023 2022 Wages and salaries Social security costs Pension costs 92,857 793 1,838 95,488 92,148 1,378 2.045 95,S71 The average rnonthly number of employee5 during the period was as follows.. 2023 2022 Administration There arÈ no p3yments to trustees for salaries during the perlod. Payments of £75612022- £6661 were mad& to trustees to reimburse expenses. No omployeo recelved emtslument5 amounting to more than £6Q,000. Remuneration totallin£ £25,96712022 £32,508) w8s paid to key personnel. OPERATING PROFIT The operatinE profits stated alter charging: 2023 2022 Depreciation- owned assets Lossllprofitl on disposal of fixed assets Independent examlller's fee in respect of external scrutiny 4,751 1,063 1,190 6.040 13,3441 1.050 YAXATION The cornpany is a registered charity and Is not Ilable to corporation tax. VOLLINTARY INCOME Uni8Strlcted 2023 Restricted 2023 Total 2023 Tot31 2022 Grants: Mèlvern Town Council Worcestershire Community Foundation Roger & Douglas Turner Charltable Trust MHOC Ticket to Ride MHDC Volunteer 8rokerage Service Donatio￿$. Friend5 of Community Action Covid grants Sundry 10,900 10,90 10.900 9.600 3,000 3.000 15,000 10,000 15,000 10,000 6,800 6.800 25,000 3,650 9.891 59,041 5,674 26,374 5,674 51,374 25,0 Page 15 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued AcfiviTIES FOR GENERAnNG FUNDS 2023 2022 Annual Fairs Printing and stationery 128 128 io 15 INVESTMENT INCOME 2023 2022 B3nk interest 2.497 2,497 1,597 1,597 Page 16 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BYGUARANTEE NOTESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 2023 2022 Car Servlce Contracts., Worcestershire County Council Malvern Hills District Council WorcÉstÈrshlre Comrnunity Transport 10,087 4,953 4,788 9,913 2,910 3,896 Community Transport Service Contracts: Worcestershire County Council Malvern Hi115 District Council Worcestershire Community Transport Bus Service Operators Grant Worcestershlre County Council- Tewkesburv Worcestershire County Council- New Bus Route Worcestershire Cout)ty Council- Rides Fund CB2 Malvern Food 8ank 2,753 1,585 6,274 1.716 4,803 31,040 2,188 3,474 3,833 2,662 995 7,354 1,716 4,764 19,016 312 1.060 6,263 Shoparound,. Worcestershlre County Council Malvern Hills District Councll Worcestershire Community Transport 1,474 1,442 1.295 1,474 286 974 Tea Club.. Worcestershire Community Transport Worcestershire County Council Malvern Hi115 Dist¥ict Council 513 1,025 552 83,795 433 1,025 34 65,087 Fare5'. Car Service Communlty Transport ShopaTound Tea Club 37,081 11,126 6,775 2,506 30,685 5,022 3,009 600 Helplng Hands 25 109 Men's Sheds membershlp 2,183 391 Sundry incorne 1.250 144,741 104,903 Page 17 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BYGUARANTEE NOTES TO THE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31 MARCH 2023 Contlnued io. CHARITABLE ACTIVITIES Unrestricted 2023 Restrlcted 2023 Total 2023 Total 2Q22 Chailtable Expenditure Car running costs Community transport vehicle runnlng costs Men's Sheds Profit on dlsposal of motor vehicles Depreciation- rnoto¥ vehicles 26,819 40,238 26,819 40,238 23.161 22,922 5,672 14251 3,437 75,741 5,672 14251 3,437 75,741 6,246 13,4001 4.600 53,529 Independent examiner's fees 1,218 1.218 1,050 ort Costs Employers pension Sal8rie5 Employers NIC Telephone Postage Stationery Advert15ing and web51te Rent Rate5 Insurance 1,838 86,432 793 751 106 2,511 1,085 11,S12 1,838 92,857 793 751 106 2,511 1,085 11,512 2,045 92,148 1,378 1,553 132 2,922 504 11,512 6.425 912 887 786 4,60a 954 311 2,328 277 1,314 1,488 216 912 887 786 4,603 954 311 2,328 277 1,314 1,488 216 i.iii 300 811 3,645 170 93 3,850 60 1,440 56 405 Subscriptions Computer costs Staff tr31ning and DBS checks Travel Sundry expenses 88nk charges Depreclation- office equipment loss on disposal of equipment Professional fees Repairs 196,063 6,425 202,488 178,714 Page 18 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Continued ii. TANGIBLE FIXED ASSETS Motor Vehldes Offlce Egulpment Total COST As ai i Aprll 2022 Disposals Additions As at 31 March 2023 75,Q52 13,5001 17,418 14,6511 2,998 15,765 92,470 18,1511 2,998 87,317 71,552 DEPRECIATION As at l April 2022 DIspo5a15 Charge for the year As at 31 March 2023 62,115 18751 3.437 64,677 13,011 11,1631 1,314 13,162 75,126 12.0381 4,751 77,839 NET BOOK VALUE As at 31 March 2023 6,875 2,603 9,478 As at 31 March 2022 12.937 4,407 17,244 12. DEBTORS: AMOUNTS FALLING DUE WITHIN OIYE YEAR 2023 2022 Trade debtors Prepayments and other debtor5 10,021 856 IOA77 4,582 2.169 6,751 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YÉAR 2023 2022 Social securlty and other taxe5 Accrua15 Creditors 1,727 1,190 7A47 10,3641 1,050 20,425 21,475 PaEe 19 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Continued 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Llnrestricted Funds Re5tri¢ted Funds Total Fund ba13nces at 31 March 2023 are represonted by.. Tangible fixed assets Current assets Current liabilitie5 9,478 166,531 110,3641 165,645 9,478 185,106 110.3641 184,22 18,575 18,575 15. MOVEMENfiN FUNDS At31 March 2023 AtIA 2022 Incomin Resources Out oln Resouices Transfers Restricted funds MHDCTTR MHOC VBS Tot31 15,000 10,000 25,000 14421 15.9831 16,4251 14,5S8 4,017 18.575 Unrestrltted fund5 Gener81 fund5 Deslgfiated fund5 Vehicle purchase Workin6 capital Winding up fund Offlce reloc3tio 159,968 173,740 1196,0631 1136,3351 1,310 28.000 60,000 46,335 88.000 46,335 25,000 25,000 5,000 5,000 Total 187,968 173,740 1196,0631 165,645 Total funds 187.968 198,740 1202,4881 184.220 Restricted funds MHDC Tlcket To Ride IThRI- funding to increase the capacity WTthln exlstlng servlce and expand connectivity with other community assets. MHDC Volunteer Brokerage Service IV8SI- funding to establish and develop a recruitment 3rFd promotion service to support local community groups and organi5atlons who use volunteers. Page 20 COMMUNITY ACTION MALVERN AND D15TRicr REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued t)esl nated funds Vehicle purchasè-funds designat&d towards the cost of vehicles to be purchased at future dates Workln8 CaPltal- the trustees believe it is prudent to retain 6 month5, operating Costs in unrestricted rese¥ves to cover day to day runnlng c05t5 in the event of parlial cessation of incoming resour£e5. Thls requirement is approximately =85.000: the fund currently shows a shortfall of approxlmately £39,000 Winding up Fund- funds designated to cover stall redundancy costs in the event that the company has to cease trading Office relocation- the company expects to move to new premises in 2023124 and has dosi8n3ted thls amount to cover relocation, legal costs etc associated with this move 16. RESERVES The constitution states that no member shall be entitled, on dissolution, to any part of the assèts of the company. Any assets remainin& alter payment of liabllities. shall be distrsbuted to other ch3ritable institutions having sSmllar objects to some of the objects of the company as approved by the Charity Commissloner5. 17. RELATED PARTIES Thero are no related party tyansactions. Page 21 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued 18, STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME- PRIOR YEAR Unrestricted Funds 2022 Unrestricted Funds 2021 Income Incoming resources from generated funds.. Voluntary Incorne Activities for Generating FL*nds Investment Income Incoming Resources from Charitable Activities Total Income 59,041 15 1,597 104 903 165 556 78,278 2.344 Ex èndlture Charitable Activitie5 Total E enditure 178 714 159 845 Net endlture and Net Movement in Funds for The Year 113.1581 18.2231 Total Funds Brought Forward 201 126 209 349 Total Funds Carried Forward 19. VOLUNTARY INCOME- PRIOR YEAR 2022 2021 Grants: Malvern Town Council Worcestershire Community Foundation Donation5'. Friends of Community Action Covid grants Sundry 10.900 9,600 10.900 25,000 3,650 9.891 59,041 10,000 37,500 19,878 78,278 P8ge 22 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Continued 20. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES- PRIOR YEAR 2022 2021 Car Servlce Contracts.. Worcestershire County Council Malvern Hills D15trlct Council Worcestershire Community Transport 9,913 2,910 3,896 9,101 931 4,617 CommunllyTranspoYt SeNice Contracts: Worcestershire County Councll M31vern Fiills District Council Worcestershire Communliy Transport Bu5 Service Operators Gr8nt Worcestershire County Council- Tewkesburv Worcestershire County Council- New Bus Route Worcestershire County Council- Rides Fund CB2 Malvern Fotyj Bank 2,662 995 7,354 1,716 4,764 19,016 312 1,060 6,263 2,662 60 7.825 1,716 3,943 15,610 4,875 Shoparound.. Worcestershire County Council Malvern Hills District Ctsuncil WoitÈstÉishire Community Transport 1,474 286 974 1.474 I,J54 Toa Club: Worcestershlre Communlty Transport Worcestershire County Council Malvern Hills District Council 439 1,025 34 65,087 513 1,025 55,506 Fares: Car Service Community Transport Shoparound Tea Club 30,685 5,022 3,009 600 13,969 1,443 Helping Hands 109 132 Men's Sheds membership 391 1501 104,903 71,000 Page 23 COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Contlnued 21. CHARITABLE ACTIVITIES- PRIOR YEAR 2022 2022 2021 2021 Charitable Expendhture Car runlling c05tS Community transport vehlcle running ¢osts Men's Sheds Prof6t on disp05HI of tnotor vehicle5 Depreci8tion- motor vehicles 23,161 22,922 8,283 8.583 6,246 13,4001 4,600 53,529 4,8SO 11.5001 1,125 21,341 Independent examiner's fees 1.050 I,o(K) Su ort Costs Empl(Jyers pÈnslon Salaries Employers NIC Telephone Postage Statlonerv AdvertisFng and website Rent Rates Insurance Electricity Subscriptions Computer costs Staff training and DBS check5 Travel Bank charges Sundry expenses Oepreciation- office equipment Lo55 on disposal of equipment Professional fees Repalrs 2,690 103,543 2,985 1,629 501 2.625 504 11,512 983 I,iio 158 858 3,975 544 119 92,148 1.378 1,553 132 2.922 504 11,512 I,iii 300 811 3,645 170 93 3,8SO IA40 56 405 2,662 739 367 124,135 178,714 I37,￿4 159,845 Page 24 COMMUNITY ACTION MALVERN AND DISTRICT SCHEDULE OF FIXED ASSETS AS AT 31 MARCH 2023 Balance as at 31.03.23 Date Purchased Balance as at 01.04.22 reclation Char Cost Furniture Computers Notebook Shredder Lenovo laptop Lathe Tools Dell13Ptop Headsets Lenovo lèwop HP 820 G4 laptop HP 820 G4 laptop Fujitsu laptop ML350 server 2018 2018 2020 2020 2020 2022 2023 2023 2023 2023 2023 2022 597 139 1,050 200 300 708 1,366 380 380 380 492 4,651 263 so 75 531 263 50 75 177 341 95 95 95 123 354 1,025 285 2&5 285 369 3,488 4,407 13,4881 13.4881 1.314 2,603 Motor Vehl¢lÈs Flat t)oblo RE08 BUJ Nissan MK12 GPZ VW Crafter WJ16 LMV Peugeot SF59 AVE Renault Master 2013 5,845 2015 2016 11,495 45,886 2022 2022 3,500 13,750 2,625 10.312 12.937 12,6251 3,437 3.437 6,S75 6,875 12,6251 This page doe5 not form part of the statutory financial statements Page 25